FBAR Form TDF 90-22.1

Foreign Bank and Financial Accounts (FBAR)

American citizens and residents who have a financial interest or authority over a foreign bank account, brokerage account, mutual fund, unit trust and/or other financial account(s), with an aggregate value in excess of $10,000 at any time during the year, must file a report of those account(s), even though the account(s) produce(s) no taxable income. The information should be shown by checking box 7a and b on Form 1040, Schedule B, as well as filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR). For copies of the form, instructions and additional information please click here.

The FBAR is not to be attached to your Federal income tax return. The granting, by the IRS, of an extension of time to file Federal Income Tax Returns does not extend the due date for filing an FBAR. There is no extension available for filing the FBAR and it must be received in Detroit by June 30th to be considered timely filed.

By mail to:

U.S. Department of the Treasury
P.O. Box 32621
Detroit, Michigan 48232-0621 U.S.A.

By courier delivery to:

IRS Enterprise Computing Center
ATTN: CTR Operations Mailroom, 4th Floor
985 Michigan Avenue
Detroit, Michigan 48226 U.S.A.
Telephone: [+1] (313) 234-1062

Electronically: At the Department of Treasury Website