FinCEN 114
6 articles on this topic
FBAR Reporting for Ecuador Bank Accounts, CDs, and Property Sales
US expats in Ecuador with CDs at JEP, CPN, Banco del Pacífico, or cooperativas must file FBARs and report interest income. Property sales trigger capital gains reporting too.
FBAR Late Filing & 'Amnesty' Options: Reasonable Cause Explained (2026)
Missed the FBAR deadline? There's no 'FBAR amnesty program,' but two IRS procedures let you file late with zero penalties. Reasonable cause explained, step-by-step filing, and which program fits.
Delinquent FBAR: File 6 Years of Late FBARs With $0 Penalties
Missed FBAR filings? The Delinquent FBAR Submission Procedures let you file up to 6 years of late FinCEN 114 forms with zero penalties. Step-by-step catch-up guide.
FBAR Deadline 2026: April 15 (Auto-Extended to October 15)
The 2026 FBAR deadline is April 15 with an automatic extension to October 15 — no form required. $10,000 threshold, penalties up to $16,117/account, and how to catch up.
FBAR vs FATCA: Differences & Do You Need Both?
FBAR and FATCA both require reporting foreign accounts but have different thresholds, forms & agencies. Learn which applies to you and stay compliant in 2026.
FBAR Requirements 2026: $10,000 Threshold, FinCEN 114 Guide
Foreign accounts over $10,000? You must file FBAR (FinCEN 114) by Oct 15, 2026. Filing steps, who must report, penalties up to $16,117/account, and common mistakes.