For taxpayers required to file a 'Report of Foreign Bank and Financial Accounts' (also known as the FBAR), Form 114 must be electronically filed with the Financial Crimes Enforcement Network (FinCEN) by April 15th of the year immediately following the calendar year being reported.
Note: Original calendar year Form 114 filings submitted on or before the deadline and 'Accepted' or 'Conditionally Accepted' (Accepted with Errors) are considered timely filed. For all Form 114 e-filings acknowledged as 'Conditionally Accepted' (Accepted with Errors), FinCEN requests the amended Form 114 be filed within 30 days.
Frequently Asked Questions concerning Form 114 in ProSeries:
- Creating Form 114 Report of Foreign Bank and Financial Accounts, for the Spouse when Federal 1040 was filed as Married Filing Joint.
Document ID: 000023399
Note: Additional information concerning Form 114 is available on the United States Department of the Treasury, Financial Crimes Enforcement Network (FinCEN) website: https://www.fincen.gov/resources/filing-information