The form for reporting foreign bank and financial accounts, or FBAR, must be filed by June 30 through the
For 2014, FBARs must be e-filed using the electronic FinCEN Form 114, which supersedes the paper Treasury Department Form 90-22.1.
A U.S. person must file an FBAR if that person had a financial interest in or signature authority over any financial account outside of the U.S. and the aggregate maximum value of the account (or accounts) exceeds $10,000 at any time during the calendar year, according to the IRS online
For questions, call the BSA E-Filing Help Desk at (866) 346-9478 or e-mail
The IRS will also offer a one-hour
