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Notable Changes to FBAR Filing for the Upcoming June 30 Deadline
Posted by Robert Kerr on Thu, May 29, 2014 @ 09:23 AM

New Form 114 Electronic Filing Requirement

In September 2013, the Financial Crimes Enforcement Network (FinCEN) introduced Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Form 114 is still required to be submitted to FinCEN before June 30, but it now must be filed electronically by using a registered tax software program or by using the Bank Secrecy Act (BSA) E-filing System. The electronically filed Form 114 replaces Treasury Department Form 90-22.1, which was paper filed with FinCEN in previous years.

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Topics: Robert Kerr, FBAR, Form 114

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