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How do I file an FBAR from the Netherlands?

Updated

Checked against official sources on How we check

Short answer

File online through FinCEN's BSA E-Filing System; it is free and individuals don't need to register.⁠Source 1

You can file from anywhere, including on a phone, and the online form accepts a passport number if you have no U.S. Social Security number.⁠Source 2⁠Source 3

Step by step

Gather your statements first. The online form is designed to be completed in one session.⁠Source 4

  1. List every foreign account

    Include current, savings, investment and blocked savings accounts at each Dutch bank, and any accounts elsewhere. Note each IBAN or account number.⁠Source 3

  2. Find each account's highest balance

    Look through the year's statements for each account's peak, not the December 31 balance.⁠Source 5

  3. Convert at the December 31 Treasury rate

    Divide each euro peak by Treasury's euros-per-dollar rate and round up to the next whole dollar.⁠Source 5⁠Source 6

  4. Open the individual FBAR form

    On BSA E-Filing, choose to file an FBAR as an individual. Enter your details, including a passport number if you have no SSN or ITIN.⁠Source 1⁠Source 3

  5. Enter accounts in the right part

    Accounts in your own name go in Part II, joint accounts in Part III with the other owner's details.⁠Source 7⁠Source 3

  6. Sign, submit and save the confirmation

    Sign electronically inside the form and submit. FinCEN emails an acknowledgement with a BSA Identifier, usually within two business days.⁠Source 4

Example

Example

Tom files in October

Tom missed April 15 but files on October 3. That is within the automatic extension to October 15, so his FBAR is on time and needs no late-filing reason.⁠Source 8⁠Source 3

Common mistake

Waiting for the Dutch tax return or a U.S. tax return to file the FBAR. The FBAR is filed separately and has its own dates.⁠Source 9

More on this question

Do I need a U.S. tax return to file the FBAR?

No. The FBAR is filed on its own with FinCEN, whether or not you file a U.S. tax return.⁠Source 9

Can my Dutch accountant file it for me?

Yes. You sign FinCEN Form 114a to authorize them and both keep a copy; you remain responsible for filing on time.⁠Source 10⁠Source 11

Is the deadline different for Americans abroad?

No. The FBAR is due April 15 with an automatic extension to October 15, wherever you live.⁠Source 8⁠Source 9

Related questions

Full rules and more examples: How to file an FBAR

Sources

Official sources used for this page.

  1. Source 1: FinCEN, BSA E-Filing: File an FBAR as an individual (opens in a new tab)

    Free filing without registration; online and PDF forms.

    bsaefiling.fincen.treas.govChecked Back to text

  2. Source 2: FinCEN, BSA E-Filing notice, 28 September 2025 (opens in a new tab)

    Redesigned online FBAR for computers, tablets and phones.

    bsaefiling.fincen.govChecked Source updated Back to text

  3. Source 3: FinCEN, BSA Electronic Filing Requirements for FinCEN Form 114 (line item instructions) (opens in a new tab)

    Form fields, record retention, identification without a U.S. TIN and amendment fields.

    fincen.govChecked Back to text

  4. Source 4: FinCEN, Filing the FBAR online (BSA E-Filing guide) (opens in a new tab)

    Signing, submitting and acknowledgement of the online FBAR.

    bsaefiling.fincen.treas.govChecked Back to text

  5. Source 5: FinCEN, Reporting Maximum Account Value (opens in a new tab)

    Maximum account value for cash and nonmonetary assets, account-by-account values and currency conversion, including another verifiable rate with its source.

    fincen.govChecked Back to text

  6. Source 6: U.S. Treasury, Treasury Reporting Rates of Exchange (opens in a new tab)

    Year-end exchange rates used for the FBAR.

    fiscaldata.treasury.govChecked Back to text

  7. Source 7: FinCEN, Reporting Jointly Held Accounts (opens in a new tab)

    Part III instructions, full account values, joint owner count, principal joint owner identity and blank items.

    fincen.govChecked Back to text

  8. Source 8: FinCEN, Due date for FBARs (opens in a new tab)

    April 15 due date and automatic extension to October 15.

    fincen.govChecked Back to text

  9. Source 9: IRS, Report of Foreign Bank and Financial Accounts (FBAR) (opens in a new tab)

    U.S.-person and $10,000 tests, spousal exception, irrelevance of income-tax filing status and extensions for certain employees and officers.

    irs.govChecked Back to text

  10. Source 10: FinCEN, Form 114a — Record of Authorization to Electronically File FBARs (opens in a new tab)

    Authorization and recordkeeping for spousal or third-party electronic filings.

    fincen.govChecked Source updated Back to text

  11. Source 11: FinCEN, Individuals vs. CPAs, attorneys and paid tax preparers (opens in a new tab)

    Filing on behalf of clients and Form 114a.

    fincen.govChecked Back to text