If you have foreign financial accounts, the FBAR deadline is one date you can’t afford to miss. The good news: there’s an automatic extension that gives you extra time without any paperwork. Here’s everything you need to know about FBAR deadlines for 2026.
2026 FBAR Deadlines at a Glance
- April 15, 2026: Original deadline for 2025 calendar year accounts
- October 15, 2026: Automatic extension deadline (no form required)
- April 15, 2027: Special extension for signature authority-only filers
- No extension request needed. The extension is automatic for everyone.
- No penalty for using the automatic extension
2026 FBAR Deadline
April 15, 2026 for reporting 2025 calendar year foreign accounts
Automatic extension to October 15, 2026 available to all filers
Table of Contents
The FBAR Deadline Explained
FBAR (FinCEN Form 114) reports foreign financial accounts to the Treasury Department. If the total value of your foreign accounts exceeded $10,000 at any point during 2025, you must file by April 15, 2026.
This is separate from your tax return. While your Form 1040 goes to the IRS, your FBAR goes to FinCEN through the BSA E-Filing System. Different agencies, different deadlines, different rules.
For complete filing requirements, see our Complete FBAR Filing Guide.
The Automatic Extension to October 15
Here’s what many people don’t realize: you automatically get a 6-month extension on your FBAR. No form to file. No request to submit. Just file by October 15 instead of April 15.
How the Automatic Extension Works FinCEN grants an automatic extension to October 15 for all FBAR filers. This applies whether you file your tax return by April 15 or extend it. The FBAR extension is separate from any tax return extension and requires zero action on your part.
This is different from tax return extensions. For your Form 1040, you need to file Form 4868 to get an extension. For FBAR, you do nothing. The extension exists automatically.
No Penalty for Using the Extension
Some taxpayers worry that using the extension signals something negative to the government. It doesn’t. Filing on October 14 is treated exactly the same as filing on April 14 for penalty purposes. The October 15 deadline is simply an alternative due date available to everyone.
Special Extension: Signature Authority Only
There’s an additional extension for a specific group: those who have only signature authority over foreign accounts (no financial interest).
If you can sign on someone else’s foreign account but don’t own it or benefit from it, your deadline extends to April 15 of the following year. For 2025 accounts, that means April 15, 2027.
This commonly applies to:
- Business officers with check-signing authority on company accounts
- Trustees of foreign trusts
- People with power of attorney over family members’ accounts
If you have both financial interest AND signature authority over accounts, the regular deadlines apply. Learn more about these distinctions in our guide on Who Needs to File FBAR.
What Happens If You Miss the Deadline?
Missing the FBAR deadline can be costly. Penalties are among the harshest in tax law:
| Violation Type | Maximum Penalty (2026) | Notes |
|---|---|---|
| Non-willful | Up to $16,536 per account | Didn’t know or was negligent |
| Willful | $165,353 or 50% of balance | Intentional non-compliance |
| Criminal | $500,000 + prison | Egregious cases only |
These penalties apply per account, per year. Multiple accounts over multiple years can result in penalties exceeding the account values.
For complete penalty information and relief options, see our FBAR Penalties & Relief Guide.
Already Missed Prior Deadlines? If you’ve missed FBAR filings for previous years, don’t panic. Options exist. The Delinquent FBAR Submission Procedures allow late filing with typically no penalties if you meet certain conditions. The key is to act before the IRS contacts you.
FBAR vs Tax Return Deadlines
FBAR and tax return deadlines often confuse taxpayers. Here’s how they compare:
| Filing | Original Deadline | Extension | Extension Request Needed? |
|---|---|---|---|
| FBAR (FinCEN 114) | April 15 | October 15 | No (automatic) |
| Form 1040 | April 15 | October 15 | Yes (Form 4868) |
| Form 8938 (FATCA) | With tax return | With tax return | With tax return |
Form 8938 is different from FBAR. It’s attached to your tax return and follows your tax return deadline. Many people with foreign accounts must file both. For the differences, see FBAR vs Form 8938 Comparison.
How to File Before the Deadline
FBAR filing is electronic only. No paper filing is accepted. Here’s the process:
- Gather account information for all foreign financial accounts
- Determine maximum values for each account during 2025
- Convert to USD using Treasury year-end exchange rates (see FBAR Exchange Rates)
- File electronically at bsaefiling.fincen.gov
- Save confirmation for your records
Filing is free if you do it yourself. You can also use a CPA or preparer to handle it for you.
Weekend and Holiday Adjustments
If April 15 or October 15 falls on a weekend or federal holiday, the deadline moves to the next business day. For 2026:
- April 15, 2026: Wednesday (no adjustment needed)
- October 15, 2026: Thursday (no adjustment needed)
Always verify current year dates, as holidays like Emancipation Day in Washington D.C. can affect federal deadlines.
Frequently Asked Questions
When is the FBAR deadline for 2026?
The FBAR deadline for reporting 2025 foreign accounts is April 15, 2026. There is an automatic extension to October 15, 2026 that requires no form or request.
Do I need to request an extension for FBAR?
No. The FBAR extension to October 15 is automatic for all filers. You don’t need to file any form or make any request. Simply file by October 15 instead of April 15.
What happens if I file FBAR late?
Late FBAR filing can result in penalties up to $16,536 per account for non-willful violations and $165,353 or 50% of account balance for willful violations. However, relief options exist including Delinquent FBAR Submission Procedures.
Can I file FBAR with my tax return?
No. FBAR is filed separately through the BSA E-Filing System at FinCEN, not with the IRS. It’s not attached to your Form 1040. This is different from Form 8938, which is attached to your tax return. See FBAR vs Form 8938 for more details.
Is there a penalty for using the FBAR extension?
No. There is no penalty for using the automatic FBAR extension. Filing by October 15 is treated the same as filing by April 15 for penalty purposes.
What is the FBAR extension deadline?
The FBAR extension deadline is October 15, 2026 for 2025 calendar year accounts. This extension is automatic and applies to all filers without any request needed.
Related FBAR Guides
- Complete FBAR Filing Guide
- FBAR Penalties & Relief Options
- Delinquent FBAR Filing
- FBAR vs Form 8938
- FBAR Exchange Rates
- Who Needs to File FBAR
- FBAR Filing Services
- International Tax Services
Need Help Meeting the FBAR Deadline?
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This content is for informational purposes only and does not constitute tax, legal, or accounting advice. Every situation is different. Consult with a qualified professional regarding your specific circumstances. Deadline information is current as of January 2026 and subject to change.