The Financial Crimes Enforcement Network (FinCEN) has extended the due date for filing 2019 Reports of Foreign Bank and Financial Accounts (FBARs) from October 15, 2020, to October 31, 2020.
On October 14, FinCEN posted a message on its website that incorrectly stated there was a filing extension until December 31, 2020, for all FBAR filers. The extension until December 31, 2020, however, was intended only as an accommodation for victims of recent natural disasters.
Out of concern that some filers may have missed their October 15 deadline due to this misleading message, filers who file their 2019 calendar year FBAR by October 31, 2020, will be deemed to have timely filed. FBAR filers impacted by recent natural disasters continue to have until December 31, 2020, to file their FBARs, as discussed in this FinCEN notice: