RegAlert2026-10-05 | FIL-62-2026Added
Consolidated Reports of Condition and Income for Third Quarter 2026
Updated instructions for the September 30, 2026, Call Report align with the regulatory capital rule lowering the community bank leverage ratio requirement from 9 percent to 8 percent and extending the grace period to four quarters. Reporting requirements also reflect the 21st Century ROAD to Housing Act, which revised the treatment of reciprocal and qualifying custodial deposits as brokered deposits. Institutions may submit reports on the next business day if the due date falls on a weekend or federal holiday, and Schedule RC-E now includes trust funds when beneficiary data are unavailable. Completed reports must be filed electronically within 30 days of the report date, with an additional five calendar days permitted for institutions with foreign offices.
FDIC published 10 documents in the last 30 days — get each new one by email the day it lands.
Call Reports and Other FFIEC Related Forms and Reports
October 5, 2026
This Financial Institution Letter and the attached Supplemental Instructions for the September 30, 2026, report date should be shared with the individual(s) responsible for preparing the Call Report at your institution.
There are no new data items in the Call Report forms this quarter. The instructions for all three Call Report forms have been updated to be consistent with changes to the banking agencies’ regulatory capital rule published in the Federal Register on April 29, 2026. This final rule lowers the community bank leverage ratio (CBLR) requirement from 9 percent to 8 percent and extends the two-quarter grace period to four quarters (see 91 FR 22973).
The 21st Century ROAD to Housing Act (Housing Act), which became law on July 11, 2026, revised the treatment of certain reciprocal and qualifying custodial deposits as brokered deposits for Call Report purposes. On August 27, 2026, the FDIC Board of Directors approved an interim final rule (IFR), effective September 1, 2026, to implement section 902 of theHousing Act, which amended the statutory framework governing reciprocal deposits. The instructions for all three Call Report forms have been updated to be consistent with the IFR. Refer to the attached Supplemental Instructions for more information on this topic, along with additional guidance on certain other reporting issues.
In response to several comments received through the regulatory review pursuant to the Economic Growth and Regulatory Paperwork Reduction Act of 1996 (see 89 FR 8084) and the “Request for Information: Streamlining the Call Report” (RFI) that was published in the Federal Register on December 1, 2025 (see FIL-56-2025), for reporting periods that the due date falls on a weekend or federal holiday, the banking agencies are providing the option for all institutions to file the Call Report on the next business day. For example, except for certain institutions with foreign offices, the Call Report submission due date for the December 31, 2026, report date, is Saturday, January 30, 2027. Since this date falls on a weekend, these institutions are provided the option to submit their Call Reports on the next business day, Monday, February 1, 2027. Also, in response to this RFI, a clarification has been made on Schedule RC-E, Deposits, to include trust funds if the beneficiary data are not available as deposits of an individual, partnership, or corporation.
The Call Report forms for September 30, 2026, are available for printing and downloading from the FFIEC’s Reporting Forms webpage for each version of the Call Report. These forms can also be accessed from the FDIC’s Bank Financial Reports webpage. Updated instructions are available on the FFIEC and the FDIC webpages.
Except for certain institutions with foreign offices, your completed Call Report must be submitted electronically to the Central Data Repository (CDR) no later than 30 days after the current quarter’s report date. An institution with more than one foreign office, other than a “shell” branch or an International Banking Facility, is permitted an additional five calendar days to electronically submit its Call Report data. If the due date falls on a weekend or a federal holiday, you have the option to submit your completed Call Report on the next business day.
See the table below for current and upcoming Call Report due dates.
| Report Date | Due Date | Due Date for Certain Institutions with Foreign Offices (see above) |
|---|---|---|
| September 30, 2026 | Friday, October 30, 2026 | Wednesday, November 4, 2026 |
| December 31, 2026 | Saturday, January 30, 2027* | Thursday, February 4, 2027 |
| March 31, 2027 | Friday, April 30, 2027 | Wednesday, May 5, 2027 |
| June 30, 2027 | Friday, July 30, 2027 | Wednesday, August 4, 2027 |
- Since the due date falls on a weekend, except for certain institutions with foreign offices, institutions have the option to submit their Call Reports on Monday, February 1, 2027.
- James M. Gallagher
Senior Deputy Comptroller for the Office of the Chief National Bank Examiner Office of the Comptroller of the Currency - Randall D. Guynn
Director
Division of Supervision and Regulation
Board of Governors of the
Federal Reserve System - Ryan E. Billingsley
Director
Division of Risk Management Supervision
Federal Deposit
Insurance Corporation
Statement of Applicability: The contents of, and material referenced in, this FIL apply to all FDIC-insured financial institutions.
FIL-62-2026
Attachment(s)
Supplemental Instructions, redline
Supplemental Instructions, clean
Related Topics
Accounting
Contact(s)
CDR Help Desk, [(888) CDR-3111](tel:(888) CDR-3111)
Read the rest free
Lineage: In force
Source: Federal Deposit Insurance Corporation — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
More like this from FDIC
FDIC published 10 documents in the last 30 days. We email you each new one the day it's published.