Do You Have a 

Foreign Financial Account?
You may be required to report the account to 
the Department of the Treasury.
The Law…
Any United States person who has a financial interest 
in or signature authority over any financial account(s) 
located outside of the United States is required to 
electronically file a FinCEN Report 114, Report of 
Foreign Bank and Financial Accounts (FBAR), if the 
aggregate value of these accounts exceeds $10,000 
at any time during the calendar year.

How to comply with the law…
•  Answer FBAR-related questions on federal tax and 
information returns.  For example: Check the block 
on Form 1040 Schedule B, Part III.
•  Complete electronic version of FinCEN Report 114.
•  E-file the completed report using the FinCEN 
electronic filing system available at www.fincen.gov
•  E-file the FBAR for any year that begins on or after 
January 1, 2016, by April 15 of the year following the 
year being reported. Note: An FBAR for any year that 
began before January 1, 2016, is due by June 30 of 
the year following the year being reported.
For assistance…
Visit www.IRS.gov or www.fincen.gov to view 
the electronic version of the FBAR and related 
information. For assistance with completing the 
FBAR, call 866-270-0733 (for callers within the 
U.S.) or 313-234-6146 (for callers outside the U.S.). 
Questions regarding the FBAR can be sent to 
FBARquestions@irs.gov.
      Publication 4261 (Rev. 7-2016)  Catalog Number 37658C 
       Department of the Treasury  www.irs.gov