FBAR and Indian Account News
FBAR e-filing and professional registration
FinCEN's FBAR reporting guidance explains that individuals can e-file through the BSA E-Filing System without registering. Attorneys, CPAs and enrolled agents who file for clients must register as BSA E-Filers and file as an institution, and batch filing and third-party authorization are also available. Read the FinCEN FBAR page.
Check the current FBAR due date guidance each year
FinCEN publishes due date clarifications and extension notices for the FBAR from time to time, including disaster-related relief. Because these notices change, confirm the due date for your reporting year on the FinCEN page before you file. Our compliance calendar shows the standard schedule. Check FinCEN's notices.
Internal Revenue Bulletin 2026-36 released
The IRS has released Internal Revenue Bulletin 2026-36, which publishes official tax guidance that may affect foreign reporting positions. Read the bulletin itself for any items relevant to your situation. Coverage of the release.
What to watch next
- Year-end account balances, which determine whether the FBAR threshold was crossed for the year.
- Changes to thresholds for Form 8938, which are set in the tax rules and can change.
- New guidance on the EPF and PPF trust question. We will update the provident funds page when verified guidance is published.
News items are general information and are not legal or tax advice. Verify all figures and deadlines on fincen.gov and irs.gov and consult a qualified professional before acting. We add items only after verification and mark the date of each update.