Foreign bank accounts: the FBAR deadline to keep on your calendar
The foreign-account reporting threshold applies to combined accounts. The automatic extended filing deadline is generally October 15.
The essential point
FinCEN says U.S. persons generally must report qualifying foreign financial accounts when their combined value exceeds $10,000 at any time during the calendar year.
A current account for rent, a savings account, and another account kept from an earlier move can be easy to think about separately. For FBAR purposes, FinCEN’s threshold looks at aggregate foreign financial accounts, not a separate $10,000 allowance for each one.
Check the combined position
The reporting rule generally applies to U.S. persons with a financial interest in, or signature authority over, qualifying foreign accounts whose combined value exceeds $10,000 at any point in the calendar year. Exceptions and account classifications matter, so review the official instructions.
A separate reporting calendar
The IRS’s FBAR guidance lists an April 15 annual due date and an automatic extension to October 15 if that deadline is missed. No separate request is needed for that automatic FBAR extension.
Get your records together
Gather the relevant account statements and make a list of accounts you own or can sign for. If you are uncertain whether an account is reportable, resolve the question with a qualified adviser using the FinCEN instructions. Check for any special deadline relief that applies to you.
Go to the source
Sources checked September 28, 2026. This article offers general information and editorial perspective, not individualized advice. Check the linked sources for changes and your circumstances. Sources and standards.