FBAR filing date extended to June 30, 2013 for certain officers and employees with signature authority over company accounts

Global Information Reporting
& Withholding Newsbrief
()
On February 14, 2012, the Financial Crimes Enforcement Network (FinCEN) released Notice 2012-1, to further extend the due date for certain officers and employees with signature authority over company-owned foreign financial accounts to file their Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR), from June 30, 2012 until June 30, 2013.

FinCEN first extended this due date in FinCEN Notice 2011-1 and FinCEN Notice 2011-2 in response to concerns about the lack of lead time before new regulations would require certain officers and employees who previously had to no FBAR filing obligation with respect to company-owned accounts to now be required to file an FBAR.


Return to Tax research and insights
Global Information Reporting & Withholding Newsbrief archive