What is the FBAR filing deadline for 2017?

New FBAR Deadline- Effective in 2017

FinCen has announced a new filing date for the FBAR (FinCEN Form 114). The due date has now been changed from June 30th to April 15th 2017 for the 2016 tax year to coincide with the Federal Income tax filing date. An extension of six months, for an October 15th filing completion date has been automatically granted.


US persons are required to file an FBAR if:
  1. The US person has either a financial interest in, or signature authority over at least one financial account located outside of the US.
  2. The aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year to be reported.

The following are considered US persons:
  • US citizens
  • US residents
  • Green card holders
  • Individuals electing non-resident status under a tax treaty
  • Entities which include: Corporations, Partnerships, Limited Liability Corporations, Trusts or Estates formed under the laws of the US.
For more information on the FBAR see the below links:

What is an FBAR?

FBAR- what should a non-compliant American do?

« Back to all FAQ

News RSS

UHY Global Real Estate Guide 2017- Property Investors: How to Navigate Effectively Rules and Regulations?

(Oct 23rd, 2017) International accountancy network UHY releases its 2017 “Global real estate...

» more

Transfer Pricing - CRA states that the cost of capital property does not become statute barred

(June 14, 2017) Generally transactions becomes “statute barred” in Canada after three years and...

» more

UHY Global Study: Capital Investments

(April 10, 2017) Canadian capital investment lags the world average, putting future Canadian...

» more

Société de comptables
professionnels agréés •
Partnership of Chartered
Professional Accountants

759, rue du Square-Victoria, #400
Montréal, Québec, H2Y 2J7

+1 514 282 1836

UHY VICTOR UHY VICTOR LLP (the “Firm”) is a member of Urbach Hacker Young International Limited, a UK company, and forms part of the international UHY network of legally independent accounting and consulting firms. UHY is the brand name for the UHY international network. The services described herein are provided by the Firm and not by UHY or any other member firm of UHY. Neither UHY nor any member of UHY has any liability for services provided by other members.