The Internal Revenue provided an additional extension Thursday on the requirements for filing a form disclosing a foreign bank account until Nov. 1, 2011, for those who had signature authority over, but no financial interest in, the account in 2009 or earlier calendar years.

The previous deadline had been June 30. In Notice 2011-54, the IRS provided additional administrative relief to persons required to file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, also known as an FBAR, to report signature authority over foreign financial accounts held during calendar year 2009 or earlier calendar years, which was properly deferred under earlier Notice 2009-62, 2009-35 I.R.B. 260, or Notice 2010-23, 2010-11 I.R.B. 441.

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