Obligare / Federal / Report of foreign bank and financial accounts
Federal · FinCEN Form 114 (FBAR)

Report of foreign bank and financial accounts

File the FBAR electronically through FinCEN's BSA E-Filing System for every foreign account the company held, owned or had signature authority over, if their combined value passed $10,000 at any time in the previous year. Missed April 15? The extension to October 15 is automatic.

When
By April 15 each year.
Agency
FinCEN
Form
FinCEN Form 114 (FBAR)
Applies to
Every company in the United States, with a bank or financial account outside the US.
If missed
Up to about $16,500 per non willful violation (the 2025 figure, adjusted yearly); the greater of about $165,000 or 50% of the account balance if willful
Source
www.fincen.gov, read October 22, 2026
J
Jay explains

A US company with a bank, brokerage or mobile money account outside the United States reports it to FinCEN every year on the FBAR when the combined value of all foreign accounts passed $10,000 at any point in the year, even for a day. It is not a tax form and it goes to FinCEN, not the IRS, by April 15, with an automatic extension to October 15 that needs no request. Officers who can sign on the account have their own filing to make. The penalties are the harshest in this calendar for a form that takes twenty minutes, which is why it stays on the list for any company with money abroad.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

Also in the federal calendar

Federal corporate income tax returnFederal S corporation returnFederal partnership returnBusiness income on the owner's personal returnNonresident owner's US return, if one is owedAnnual electronic notice for small exempt organizationsShort annual return of an exempt organizationAnnual return of an exempt organizationAnnual return of a private foundationExempt organization business income tax returnWritten acknowledgments to donorsCorporate estimated tax payment

See it on your company's calendar

Your company's compliance calendar

Three answers to start. Refine it after.

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
Needed for states that key filings to the anniversary of formation.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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