IRS Removes Delinquent FBAR Submission Procedures: 2026 update
In early July 2026, the IRS removed its public Delinquent FBAR Submission Procedures webpage from IRS.gov. Taxpayers can still file late FBARs, but the former public eligibility guidance and penalty assurance are no longer available on the IRS website. The IRS Internal Revenue Manual (IRM) continues to contain separate guidance for delinquent FBAR filings.
This development applies only to FBARs whose filing deadlines have already passed. It does not affect a 2025 FBAR filed by October 15, 2026, because FBARs automatically receive an extension from April 15 to October 15.
The removal of the webpage did not change the underlying FBAR filing requirements. The IRS has not publicly explained whether it intends to update its internal delinquent filing guidance.
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Table of Contents
How does the removal of the Delinquent FBAR Submission Procedures affect me?
You can still file a late FBAR. However, the IRS no longer publishes the former Delinquent FBAR Submission Procedures as a separate public compliance option.
The former guidance generally applied to taxpayers who had not filed one or more required FBARs, had reported and paid tax on income from their foreign financial accounts, had not already been contacted by the IRS about the missing FBARs, and were not under IRS civil examination or criminal investigation.
Although the former public procedure is no longer available, the Internal Revenue Manual (IRM 4.26.16.3.11) continues to instruct taxpayers to file delinquent FBARs electronically and include an explanation for the late filing. The IRS has not published a replacement public procedure for delinquent FBAR submissions.
How the IRS guidance has changed
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Former Delinquent FBAR Submission Procedures |
Current IRS guidance (2026) |
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A dedicated public webpage described the Delinquent FBAR Submission Procedures as a separate compliance option. |
The dedicated public webpage has been removed. Guidance on filing delinquent FBARs remains in the Internal Revenue Manual (IRM 4.26.16.3.11). |
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Qualifying taxpayers were generally informed that FBAR penalties would not be imposed if they met the published eligibility requirements. |
The former public assurance is no longer published. The Internal Revenue Manual provides that penalties generally should not be asserted if the IRS determines the failure was non-willful, due to reasonable cause, and the delinquent FBAR properly reports the account. |
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The public guidance listed specific eligibility requirements, including that the IRS had not already contacted the taxpayer about the missing FBARs. |
Taxpayers are still instructed to explain why the FBAR was filed late, but the former public eligibility checklist is no longer published. |
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The procedures were presented as a distinct public compliance option. |
The IRS Streamlined Filing Compliance Procedures page no longer lists the Delinquent FBAR Submission Procedures as a separate public compliance option. |
Does this change affect my FBAR?
For many taxpayers, no. This change primarily affects taxpayers filing delinquent FBARs after the October 15 automatic extension has expired, rather than current-year FBARs filed on time.
For example, a 2025 FBAR filed by October 15, 2026, is generally considered timely because of the automatic filing extension. If you’re filing within that deadline, this change should not affect you.
You may need to review your situation more closely if you:
- missed the FBAR filing deadline for an earlier year;
- are filing a delinquent FBAR after the deadline has passed;
- previously filed an FBAR but later discovered that it omitted an account or contained incorrect information;
- only recently discovered that you had an FBAR filing obligation.
If one or more of these situations apply, different IRS procedures may be relevant depending on whether you are filing a delinquent FBAR or amending a previously filed FBAR.
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What should I do if I have unfiled FBARs?
Your next step depends on what was missed. Someone who only failed to file an FBAR may have different options from someone who also has unfiled US tax returns, unreported foreign income, or other international reporting obligations.
Recommended next steps
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Situation |
Recommended action |
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My 2025 FBAR is not yet due or is still within the automatic October 15 extension. |
File your FBAR by the applicable deadline. |
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I only missed one or more FBARs, but all related income was reported on my US tax returns. |
Review whether the failure was non-willful and whether you may qualify for reasonable cause relief. If appropriate, file the delinquent FBARs electronically and include an explanation for the late filing. |
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I missed both my FBARs and US tax returns, or I didn’t report foreign income. |
If the failures were non-willful, consider whether the Streamlined Filing Compliance Procedures are appropriate. If there is any concern that the conduct may have been willful, seek professional or legal advice before submitting. |
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The IRS has already contacted me about my FBAR filings. |
Seek professional advice before submitting additional filings. The former Delinquent FBAR Submission Procedures generally did not apply once the IRS had contacted the taxpayer about the missing FBARs. |
The appropriate approach depends on whether the issue is limited to delinquent FBARs or also involves unfiled tax returns, unreported income, or other international information returns.
Reviewing your overall compliance position before filing can help you determine the most appropriate path.
What hasn’t changed?
The IRS update changes how certain late FBAR filings are handled, but it does not change the underlying FBAR reporting rules. The following requirements remain the same:
- The filing threshold. A US person generally must file an FBAR if the aggregate value of all reportable foreign financial accounts exceeded US$10,000 at any time during the calendar year.
- The filing deadline. An FBAR is due on April 15 following the reporting year, with an automatic extension to October 15. No extension request is required.
- The filing process. FBARs are generally filed electronically through FinCEN’s BSA E-Filing System rather than with your federal income tax return. Paper filing is permitted only if FinCEN grants an electronic filing exemption.
- Reasonable cause relief. The statutory reasonable-cause exception for qualifying non-willful FBAR violations continues to apply. The removal of the former public guidance did not change the underlying law.
Frequently Asked Questions
Does this change affect taxpayers living outside the United States?
Potentially. The removal is not limited to taxpayers living in the United States. It can affect any US person correcting an overdue FBAR, including a US citizen or Green Card holder living abroad. The underlying filing threshold and reporting rules remain the same.
Can I file a late FBAR if I don’t owe any US tax?
Yes. The FBAR is separate from the federal income tax return, so an FBAR may be required even when no US income tax is due. However, owing no tax does not automatically establish eligibility for penalty relief. The taxpayer’s income reporting, non-willfulness, reasonable-cause facts, and overall compliance position must still be considered.
Does this change affect Form 8938?
No. Form 8938 is a separate reporting requirement under the Foreign Account Tax Compliance Act (FATCA). The IRS’s removal of the former Delinquent FBAR Submission Procedures does not change the filing rules for Form 8938.
Some taxpayers may need to file both an FBAR and Form 8938 because the two forms have different legal authorities, filing thresholds, and filing requirements. Filing one does not replace the other.
What if I have several years of unfiled FBARs?
If you’ve missed several years of FBARs, don’t assume that filing every missing report is the right approach. The appropriate solution depends on your overall compliance position and whether you qualify for an IRS compliance program, such as the Streamlined Filing Compliance Procedures for eligible non-willful taxpayers. Review your situation before filing to determine the most appropriate path.
Where do I file an FBAR?
FBARs are filed electronically through FinCEN’s BSA E-Filing System, not with your federal income tax return. Although the IRS enforces FBAR compliance under delegated authority, the FBAR itself is a FinCEN report and is filed separately from your tax return.
Does closing a foreign bank account remove my FBAR obligation?
Not necessarily. An FBAR is generally required if the aggregate value of all your reportable foreign financial accounts exceeded US$10,000 at any time during the calendar year. Closing an account later in the year does not remove your filing obligation for that year if the threshold was met.
