FBAR deadline 2026: October 15 automatic extension
The FBAR for calendar year 2025 was due April 15, 2026. Every filer gets an automatic extension to October 15, 2026, with nothing to request. You file online, free, on FinCEN's BSA E-Filing System, not with your tax return.
FBAR due dates by year reported
| Year reported | Due | Automatic extension to |
|---|---|---|
| 2025 | April 15, 2026 | October 15, 2026 |
| 2024 | April 15, 2025 | October 15, 2025 |
| 2023 | April 15, 2024 | October 15, 2024 |
| 2022 | April 15, 2023 | October 15, 2023 |
| 2021 | April 15, 2022 | October 15, 2022 |
| 2020 | April 15, 2021 | October 15, 2021 |
| 2019 | April 15, 2020 | October 15, 2020 |
FinCEN has extended the date further for people hit by some natural disasters; the notices are listed on FinCEN's FBAR page.
Filing before October 15
- Check the threshold: add each account's maximum value in dollars (the threshold check does it for typed balances).
- Find each account's maximum value from your statements (the maximum value finder).
- Open BSA E-Filing, choose to file the FBAR as an individual (no registration), and type one account section per account.
- Save the confirmation and keep your records.
Missed years
If the IRS hasn't contacted you about a late FBAR and you're not under investigation, file late FBARs as soon as possible, following FinCEN's instructions to explain the reason for filing late, or the instructions of the compliance option you use (such as the Streamlined filing compliance procedures). FinCEN explains how to give the reason for filing late on its filing late page. The finder values every year from 2019 to 2025 from the same statements.
Frequently asked questions
- What is the FBAR deadline in 2026?
- For the 2025 FBAR: April 15, 2026, automatically extended to October 15, 2026. The FBAR is due April 15 following the calendar year reported, with an automatic extension to October 15; no request is needed.
- Do I need to request the FBAR extension?
- No. The IRS says the extension to October 15 is automatic and no request is needed.
- How do I file the FBAR online for free?
- You must file the FBAR electronically through FinCEN's BSA E-Filing System. You don't file the FBAR with your federal tax return. Individuals can file without registering.
- How do I file an FBAR for previous years?
- If the IRS hasn't contacted you about a late FBAR and you're not under investigation, file late FBARs as soon as possible, following FinCEN's instructions to explain the reason for filing late, or the instructions of the compliance option you use (such as the Streamlined filing compliance procedures).
- How long do I keep FBAR records?
- For each account keep the name on the account, the account number, the name and address of the foreign bank, the type of account and the maximum value during the year, for five years from the due date of the FBAR.
More guides
- How to find the FBAR maximum account value, step by step
Find each account's highest balance in its own currency, convert it at the Treasury Dec 31 rate, round up to the next dollar: FinCEN's rules with a worked example.
- FBAR exchange rates 2019-2025: the Treasury December 31 rates
The Treasury Reporting Rates of Exchange as of December 31 for 2019 to 2025, for EUR, GBP, CAD and 21 more currencies, and how the FBAR uses them.
- FBAR for a Wise multi-currency account
A Wise account holds several currency balances: download one statement per balance, find each peak, convert at the Treasury rate and report the account.
Last updated 2026-09-30. Finds the highest balance in the statements you load and converts it at the Treasury Reporting Rate of Exchange for the year. Not tax or legal advice. You file the FBAR yourself, free, on FinCEN's BSA E-Filing System. Not affiliated with FinCEN, the IRS, the US Treasury or Wise.