If you are required to file a Foreign Bank Account Report
("FBAR") with respect to 2017, it must be filed
electronically with the U.S. Treasury Department on or before
October 15, 2018. This deadline cannot be
extended.
* * *
Every U.S. person (including both individuals and entities, as
discussed below) that had a financial interest in, or signature or
other authority over, one or more foreign financial accounts during
2017 must electronically file an "FBAR" with the U.S.
Treasury Department if the aggregate value of such foreign
financial accounts exceeded USD $10,000 at any time during 2017.
"FBAR" refers to the U.S. Financial Crimes Enforcement
Network ("FinCEN") Form 114 (Report of Foreign Bank and
Financial Accounts).
