Use a CPA or other professional
Short answer
A CPA, enrolled agent or attorney can prepare and file your FBAR for you. They file through their own BSA E-Filing account, and you authorize them on FinCEN Form 114a, which you keep rather than send in.Source 1Source 2 Filing on time remains your responsibility.Source 3
For a current-year FBAR with ordinary accounts, you can usually file yourself or use software. A professional earns their fee when the situation needs judgment: years you missed with income you didn’t report, a letter from the IRS, or accounts held through a company or trust.
When a professional is worth it
| Situation | Why it needs judgment |
|---|---|
| Missed FBARs, and the income was also left off your tax returns | Late FBARs alone don’t fix unreported income. The routes are the Streamlined procedures, where you certify that your conduct was not willful, or the IRS Voluntary Disclosure Practice.Source 5 |
| Concern that a failure could be seen as willful | The IRS tells taxpayers with this concern to consult their tax professional or legal advisers.Source 5 |
| The IRS has contacted you | The Streamlined procedures are not available once the IRS has opened a civil examination of your returns.Source 5 You can authorize a representative for an FBAR examination on Form 2848.Source 2 |
| Companies, trusts, employer accounts | Whether you have a financial interest or signature authority depends on ownership and control. See financial interests through entities and signature authority. |
| You also need a U.S. tax return | If you hire someone for your Form 1040 anyway, adding the FBAR keeps both filings consistent. |
For late filing generally, start with the guide I missed an FBAR deadline.
How filing through a preparer works
- You provide the facts. A list of your foreign accounts and statements for the year. The preparer can only report what you give them.
- They prepare the report. Including maximum values and the U.S. dollar conversion.
- You authorize them. You sign Form 114a for the preparer and keep it for your records; it is not submitted with the FBAR.Source 2
- They submit it. Attorneys, CPAs and enrolled agents file through a registered BSA E-Filing account.Source 1
- You keep a copy. Ask for the filed FBAR and FinCEN’s acknowledgement. An amended report asks for the original report’s BSA Identifier, so keep it.Source 7
Your responsibility
Form 114a states that it remains the account owner’s legal responsibility, not the preparer’s, to file on time if required by law.Source 3
Types of professional help
| Type | What it usually covers | Best fit |
|---|---|---|
| FBAR-only preparation | The FBAR for one or more years, prepared and filed by the preparer. | You don’t need help with your tax return. |
| Expat or international tax service | The FBAR alongside the U.S. tax return and other international forms, such as Form 8938. | You live abroad and file a U.S. return every year. |
| Tax attorney | Advice on late filing, willfulness, voluntary disclosure and IRS contact. | There is penalty or criminal exposure to assess. |
Whether the FBAR is included in a tax package or charged separately varies by firm. Ask before you sign up. For how the FBAR and Form 8938 differ, see FBAR vs Form 8938.
What it costs
Fees are set by each firm and depend on the number of accounts, the number of years and whether advice is involved. There is no official fee schedule. Get a written quote that says what is included. For comparison, filing yourself through BSA E-Filing is free.Source 6
What to ask before you hire
- What is the fee, which years does it cover, and is the FBAR included in any tax-return price?
- Who submits the FBAR, and will you send me a copy of the filed report and the confirmation?
- What do you need from me, and by when, to file before the deadline?
- Have you handled my situation before: late years, joint accounts with a non-U.S. spouse, pensions, companies?
- If something is wrong later, do you prepare the amended FBAR, and at what cost?
Related questions
Can a CPA file my FBAR for me?
Am I still responsible if my accountant files late?
Yes. Form 114a states that filing on time remains the account owner’s legal responsibility, not the preparer’s.Source 3
Do I need a professional to catch up on missed FBARs?
Not always. If the income was reported and taxed and only the FBAR was missed, you can file the late FBARs yourself through BSA E-Filing with a reason for filing late. The IRS manual says no penalty is asserted when the failure was not willful, was due to reasonable cause and the account is properly reported on the late FBAR.Source 4 The IRS removed its separate Delinquent FBAR Submission Procedures page in July 2026; see I missed an FBAR deadline. If income went unreported or willfulness is a concern, the IRS points to professional or legal advisers.Source 5
Next pages
Sources
Official sources used for this page.
Source 1: FinCEN, How Do I File the FBAR? (opens in a new tab)
Attorneys, CPAs and enrolled agents register with BSA E-Filing to file for clients.
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Source 2: IRS, Report of Foreign Bank and Financial Accounts (FBAR) (opens in a new tab)
Form 114a to authorize someone to file on your behalf, kept rather than submitted; representation in FBAR examinations.
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Source 3: FinCEN, Form 114a — Record of Authorization to Electronically File FBARs (opens in a new tab)
Filing remains the account owner’s responsibility when a preparer files.
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Source 4: IRS, Internal Revenue Manual 4.26.16 — Report of Foreign Bank and Financial Accounts (opens in a new tab)
No penalty asserted when a late FBAR is non-willful, due to reasonable cause and properly reported (IRM 4.26.16.3.11).
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Source 5: IRS, Streamlined filing compliance procedures (opens in a new tab)
The non-willful certification and the IRS advice to consult professional or legal advisers.
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Source 6: FinCEN, Mandatory E-Filing FAQs (opens in a new tab)
No cost to use the BSA E-Filing System.
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Source 7: FinCEN, FinCEN Report of Foreign Bank and Financial Accounts (FBAR) Electronic Filing Requirements (opens in a new tab)
The acknowledgement’s BSA Identifier, referenced when a report is amended.
bsaefiling.fincen.govChecked Source updated Back to text