Regulatory Alerts2014-01-01
FinCEN Notice 2014-1 FBAR Filing Requirement - Extended Filing Date Related to Notice 2013-1
The Financial Crimes Enforcement Network (FinCEN) extends the filing deadline for FinCEN Form 114 to June 30, 2016, for individuals with signature authority but no financial interest in foreign accounts. This extension applies to reporting for the 2014 calendar year and all previously extended deadlines from Notices 2011-1 through 2013-1. For all other individuals with FBAR filing obligations, the standard filing due date remains unchanged.
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