The deadline to file a Report of Foreign Bank and Financial Accounts form ("FBAR") with the U.S. Department of the Treasury, in accordance with 31 CFR 103.24, for each calendar year is on or before June 30th of the following year. Thus, the deadline to file the FBAR for calendar year 2001 is June 30, 2002.
Each United States person who has a financial interest in, or signature authority over, any financial accounts including bank, securities or other types of financial accounts, in a foreign country must report that relationship by filing an FBAR if the aggregate value of these financial accounts exceeds $10,000 at any time during the calendar year. The term "United States person" means a citizen or resident of the United States, a domestic partnership, a domestic corporation, or a domestic estate or trust.
The current version of the FBAR (Form TD F 90-22.1) with instructions may be downloaded from the BSA Forms section of FinCEN's website at https://www.fincen.gov and from the Forms section of the Money Services Business (MSB) website at http://www.msb.gov. The form may also be obtained by calling FinCEN's Regulatory Helpline at 1-800-949-2732. If you have any questions concerning the FBAR, please call FinCEN's Regulatory Helpline.
The FBAR should be filed with the U.S. Department of the Treasury, Post Office Box 32621, Detroit, Michigan 48232-0621.