Compliance Calendar: FBAR and Foreign Account Filings
This calendar lists the recurring deadlines that most often apply to US persons with Indian accounts. Dates follow standard schedules and move to the next business day when they fall on a weekend or federal holiday. Confirm each date on fincen.gov and irs.gov before relying on it, and check the rules each year.
| Due date | What is due | Notes |
|---|---|---|
| Sep 15, 2026 (passed) | Q3 2026 estimated tax payment; extended partnership and S corporation returns, where you have those entities | Check whether you owe estimated tax on Indian income |
| Oct 15, 2026 | Extended individual return (Form 1040) for 2025, including Form 8938, Form 8621 and Form 3520 if on extension; FBAR for 2025 if extended | FBAR extension applies to the 2025 reporting year |
| Jan 15, 2027 | Q4 2026 estimated tax payment | Relevant where Indian income is not withheld |
| Mar 15, 2027 | Form 3520-A for a calendar-year foreign trust, where one applies | Confirm the trust filing requirement before the date |
| Apr 15, 2027 | Individual return (Form 1040) for 2026 with Form 8938, Form 8621 and Form 3520, where they apply; FinCEN Form 114 (FBAR) for 2026 | FBAR is filed separately with FinCEN; the automatic extension runs to October 15 |
| Jun 15, 2027 | Q2 2027 estimated tax payment | Relevant where Indian income is not withheld |
| Sep 15, 2027 | Q3 2027 estimated tax payment | Relevant where Indian income is not withheld |
| Oct 15, 2027 | Extended return and extended FBAR for 2026 | Applies only where an extension was properly requested |
Ongoing tasks that support these deadlines
- Year-end balances and peak balances: Record the highest value of each account during the year, converted to US dollars. Do this in January, not in April.
- Currency rates: Keep a record of the rates used for each conversion.
- Account changes: Note openings, closings, new mutual fund purchases, insurance policy changes and any EPF or PPF withdrawals.
- Notices: Keep any IRS or FinCEN correspondence and respond within the stated period.
RemindersEmail and text reminders for these dates will be available through the sign-up on this site. Sign-up requires your consent and can be cancelled at any time. See our Contact · Policies & Compliance page before registering.
This calendar is a general guide. Deadlines, thresholds and extension rules change and depend on your facts. It does not replace official guidance or advice from a qualified professional.