FBAR Compliance Guide for US Citizens Abroad
Quick Facts – 2026✦ FBAR deadline: April 15 (auto-extension to October 15, 2026)✦ Filing threshold: Combined foreign account balances exceeding $10,000 at any point during the year✦ Form used: FinCEN Form 114 (filed electronically, NOT with your tax return)✦ Non-willful penalty 2026: Up to $16,536 per violation (per annual report, per Bittner ruling)✦ Willful non-filing…
