FBAR deadlines and automatic extensions

For example, accounts held at any time during calendar year 2026 belong on the 2026 FBAR, filed in 2027. The due date is April 15, 2027, with the automatic extension to October 15, 2027. Select the reporting year carefully in BSA E-Filing.⁠^{[1]Source 1}⁠^{[4]Source 4}

The account register should reflect all relevant ownership and signature-authority arrangements during the reported year, not just accounts still open on the eventual filing date.⁠^{[1]Source 1}

The October extension is automatic for FBAR purposes: there is no separate FBAR extension request to file. An extension of your income-tax return does not create or replace the FBAR extension; the obligations are distinct.⁠^{[1]Source 1}⁠^{[2]Source 2}

U.S. taxpayers living abroad get an automatic two-month extension to June 15 for their income-tax return. That is a tax-return rule. The FBAR keeps its own dates: April 15, with the automatic extension to October 15.⁠^{[1]Source 1}⁠^{[7]Source 7}

If you do not have complete information in time, the IRS has advised filers to submit as complete an FBAR as possible by the extended due date and amend it when additional details become available. Review current instructions for your particular filing year.⁠^{[3]Source 3}

Certain employees and officers with signature authority only, and people affected by some natural disasters, can have more time under FinCEN notices. FinCEN grants FBAR disaster relief in its own notices, such as its 2024 notice for Hurricane Helene. An IRS tax postponement doesn't extend the FBAR unless a FinCEN notice covers it, so check that one covers your area and reporting year.⁠^{[1]Source 1}⁠^{[5]Source 5}⁠^{[6]Source 6}

If a deadline has already passed, check whether you had to file for that year and see the late FBAR guide for how to file it.⁠^{[1]Source 1}