How to file an FBAR yourself

A U.S. person who has a financial interest in, or signature authority over, foreign financial accounts must file an FBAR if the aggregate value of those accounts exceeds $10,000 at any time during the calendar year.⁠^{[1]Source 1} Before collecting data, work through the questions that decide this:

• What an FBAR is and who must file
• Which foreign accounts are reportable
• How the $10,000 aggregate threshold works
• Joint accounts, spouses and children
• Signature or other authority over an account

The Form 114 instructions list what the report collects. Items marked as required must be completed, and the instructions ask filers to provide as much information as possible.⁠^{[1]Source 1} For an individual reporting their own accounts, that means:

About you

Your U.S. taxpayer identification number (generally an SSN or ITIN) or, if you have none, a foreign identification document such as a passport; date of birth; name; and address. An individual living outside the United States gives a U.S. mailing address, or a foreign residence address if there is no U.S. mailing address.⁠^{[1]Source 1}

Each account

The maximum value during the year in U.S. dollars; the type of account (bank, securities or other); the full name of the financial institution; the account number; and the institution’s mailing address.⁠^{[1]Source 1}

Joint accounts

The number of joint owners besides you and the identifying information of the principal joint owner, where known.⁠^{[1]Source 1}

Late filing

If the report is filed after the due date or the extension date, the report asks for a late-filing reason.⁠^{[1]Source 1}

Accounts over which you have signature authority but no financial interest, and filers with 25 or more accounts, are reported differently. The instructions cover those parts of the report separately.⁠^{[1]Source 1}

For each account, determine its maximum value during the calendar year in the account’s own currency: a reasonable approximation of the greatest value in the account during the year. Periodic statements may be relied on if they fairly reflect that maximum.⁠^{[1]Source 1} Each account is valued separately.⁠^{[1]Source 1}

Convert each foreign-currency maximum to U.S. dollars using the Treasury exchange rate for the last day of the calendar year, then record the amount rounded up to the next whole dollar.⁠^{[1]Source 1} The method, and what to do when Treasury has no rate for a currency, is explained in maximum account value and exchange rates.

BSA E-Filing offers individuals two ways to file the FBAR. Both are free to use and neither requires registration when you file as an individual.⁠^{[3]Source 3}⁠^{[4]Source 4}

FinCEN updated the individual online form in September 2025 so that it adapts to computers, tablets and phones.⁠^{[5]Source 5} Under BSA E-Filing’s definition, you file as an individual when you personally and/or jointly own a reportable foreign financial account; attorneys, CPAs and enrolled agents filing for a client register and file as an institution instead.⁠^{[2]Source 2}⁠^{[3]Source 3}

The Form 114 instructions describe the final steps:⁠^{[1]Source 1}

1. 1

   Complete the report, item by item.

2. 2

   Sign it electronically by selecting the sign button.

3. 3

   Save a copy.

   With the PDF form, you save a local copy before submitting and then attach the saved report to submit it. With the online form, the option to save a copy appears on the confirmation page after submission.
4. 4

   Submit.

Before you sign, compare the completed report with your account list and your maximum-value working: every reportable account included, values in U.S. dollars and rounded up, and the correct calendar year.

After submission, a confirmation page shows tracking information that should be kept with your records. If the report is accepted, FinCEN acknowledges it within 2 business days and delivers an acknowledgement receipt electronically.⁠^{[1]Source 1} The copy of an online FBAR available after submission is now a transcript.⁠^{[5]Source 5}

For each reportable account, the FBAR regulation requires records of the name in which the account is maintained, the account number or other designation, the name and address of the foreign institution, the type of account and the maximum value during the reporting period, kept for five years.⁠^{[7]Source 7} The Form 114 instructions measure the five years from April 15 or the date the report was filed, whichever is later, and note that keeping a copy of the filed FBAR can help meet the requirement.⁠^{[1]Source 1}

The FBAR is due on the date that ends the federal income-tax filing season, in most cases April 15 of the year after the calendar year reported. If April 15 falls on a weekend or federal holiday, the due date moves to the next weekday. Filers who miss it receive an automatic extension to October 15; no request is needed.⁠^{[1]Source 1}⁠^{[6]Source 6}

For calendar year 2025, FinCEN states that the due date for individuals not covered by its signature-authority extension is April 15, 2026, with the automatic extension to October 15, 2026.⁠^{[8]Source 8} The IRS notes that the due date may be extended further for people affected by a natural disaster, as set out in the relevant relief notices.⁠^{[6]Source 6}

Filing yourself is one route. Some filers use FBAR software or a professional preparer instead. If someone else files your FBAR for you, the IRS directs you to authorize that person with FinCEN Form 114a, which you keep for your records rather than submitting.⁠^{[6]Source 6} Responsibility for filing stays with you: Form 114a states that it remains the account owner’s legal responsibility, not the preparer’s, to file on time if required by law.⁠^{[9]Source 9}

Paper filing is possible only with an exemption from e-filing granted by FinCEN, requested by calling FinCEN’s Resource Center.⁠^{[6]Source 6}

• IRS FBAR Hotline: general questions about filing requirements and filing methods.⁠^{[6]Source 6}
• BSA E-Filing Help Desk: technical questions about the BSA E-Filing System.⁠^{[6]Source 6}
• FinCEN Regulatory Helpline: direction on completing the FBAR properly.⁠^{[2]Source 2}

Current contact details are on the IRS and FinCEN pages linked in the sources.