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All taxpayers with foreign financial accounts or bank accounts should determine if they have an FBAR filing requirement.

New Filing Due Date for Taxpayers with Foreign Assets

All taxpayers with foreign financial accounts or bank accounts should determine if they have an FBAR filing requirement. The FBAR is not filed with a federal tax return. If a FBAR filing requirement exists, it must be filed electronically through the FinCEN's BSA-E-Filing System on a Form 114. 

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