U.S. persons may need an FBAR when the combined value of qualifying foreign financial accounts exceeded $10,000 at any time in 2025. The automatic extension generally runs to October 15, 2026.
Current status: Current guidance, reviewed September 14, 2026. This is a practical reminder, not a newly announced rule.
Who may be affected
U.S. persons with qualifying financial interests or certain signature authority over foreign financial accounts.
Dates & timing
October 15, 2026 is the regular automatically extended deadline for the 2025 FBAR.
A practical next step
Gather account details and maximum 2025 balances, then confirm whether reporting is required. The FBAR is filed electronically with FinCEN separately from the federal income tax return; no extension request is needed for the regular October extension.
Before you apply the rule
The $10,000 threshold is aggregate, not per account. An account can be reportable even without taxable income. Exceptions, special signature-authority rules, and disaster relief can apply.