The U.S. Treasury Department’s Financial Crimes Enforcement Network (FinCEN) has announced an extension for filing the "Report of Foreign Bank and Financial Accounts (FBAR)" for specific U.S. individuals. The new deadline is April 15, 2026, and applies to individuals who have only signature or other authority, without financial interest, over certain foreign financial accounts.   FinCEN notice

This marks the 15th extension since 2011. It applies to U.S. employees and officers of specified regulated entities, such as publicly traded companies and financial institutions, for foreign financial accounts they controlled during the 2024 calendar year. The extension also covers reporting deadlines originally extended by earlier FinCEN notices starting in 2011.

The extension is necessary because proposed regulations issued in March 2016—intended to revise the FBAR filing requirements for U.S. individuals with signature or other authority over foreign accounts—remain unfinalized.

For all other U.S. individuals with an FBAR filing obligation, the deadline for calendar year 2024 FBARs is April 15, 2025, with an automatic six-month extension to October 15, 2025.