Delinquent FBAR Submission Procedures

Disclaimer: The following IRS Delinquent FBAR is intended for general information only and not legal or tax advice.

IRS Delinquent FBAR Filing

Source: U.S. Department of Treasury

IRS Delinquent FBAR Filing – What You Need to Know
If you need to file delinquent or amended tax returns to report foreign income and pay additional taxes but do not require the IRS Voluntary Disclosure Practice (VDP) or Streamlined Filing Compliance Procedures, you may still need to address unfiled FBARs (Report of Foreign Bank and Financial Accounts).

You should file delinquent FBARs if:
You have not filed the required FBARs for previous years.

You are not currently under civil examination or criminal investigation by the IRS; and
You have not yet been contacted by the IRS regarding the delinquent FBAR Filing.

How to Resolve Delinquent FBARs
Review FBAR filing instructions carefully.

Prepare a statement explaining the reason for the late filing.
File all delinquent FBARs electronically via the official platform.
On the form’s cover page, select the appropriate reason for late filing.
If electronic filing is not possible, contact the FinCEN Help Line at:
- U.S. Toll-Free: 1-800-949-2732
- International: 1-703-905-3975

Important Notes on Penalties
The IRS will generally not impose penalties for late FBAR filing if:

You properly reported all foreign income on your U.S. tax returns.
You paid all taxes due; and
You have not been contacted by the IRS about an income tax examination or delinquent returns for those years.

While delinquent FBARs are not automatically subject to audit, they may be selected under the IRS’s standard audit procedures for information returns.

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Delinquent FBAR Submission Procedures

IRS Delinquent FBAR Filing

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