Regulatory Alerts2012-12-26
FinCEN Notice 2012-2: Extended FBAR Filing Date for Signature Authority Holders
The Financial Crimes Enforcement Network extends the FBAR filing deadline to June 30, 2014, for individuals with signature authority but no financial interest in foreign accounts. This extension applies to reporting for the 2012 calendar year and all previously extended deadlines from Notices 2011-1, 2011-2, and 2012-1. For all other individuals with FBAR filing obligations, the standard filing due date remains unchanged.
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