The U.S. Treasury Department’s Financial Crimes Enforcement Network (FinCEN) issued a notice extending to April 15, 2027, the filing date for the “Report of Foreign Bank and Financial Accounts” (FBAR) for certain individuals who have only signature or other authority over certain foreign financial accounts.1
WHY THIS MATTERS
This extension may provide welcome relief for affected parties who may have had to prepare an FBAR for the 2025 calendar year. This extension relieves them of that obligation.
FinCEN Notice FIN-2025-NTC3
FinCEN Notice FIN-2025-NTC3, provides, for the 16th time since 2011, an extension to U.S. employees and officers of specified regulated entities—including U.S. publicly traded companies and financial institutions—who have only signature or other authority over, but no financial interest in, certain foreign financial accounts during the 2025 calendar year. The extension also applies with respect to reporting deadlines extended by previous FinCEN notices beginning in 2011.
This further extension is being granted because proposed regulations issued on March 10, 2016, which in part propose to revise the application of the filing requirements to U.S. individuals with signature or other authority over foreign financial accounts, have not yet been finalized.
For all other individuals with an FBAR filing obligation, the filing due date for calendar year 2025 FBARs remains April 15, 2026. However, note that all filers automatically receive a six-month extension of time to file their FBAR. Thus, no action by an FBAR filer is required to receive the extension of time to file. This effectively moves the FBAR due date to October 15, 2026.
FOOTNOTE:
1 U.S. Treasury Department, FIN-2025-NTC3, December 8, 2025.
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Disclaimer
The above information is not intended to be “written advice concerning one or more federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230 as the content of this document is issued for general informational purposes only.
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