Financial Crimes Enforcement Network
BSA Electronic Filing Requirements For Report
of Foreign Bank and Financial Accounts
(FinCEN Report 114)
Release Date March, 2015 – Version 1.4
DEPARTMENT OF THE TREASURY
Financial Crimes Enforcement Network (FinCEN)
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Form 114) ii
Table of Contents
Revision History iv
Purpose 1
Electronic Filing 1
File Organization 2
Record Layouts 4
Transmitter (1A) Record – Required 4
Filer Information (2A) Record – Required 6
Third Party Preparer (2B) Record 11
Separately Owned Financial Account (3A) Record 14
Jointly Owned Financial Account (4A) Record 16
Principal Joint Owner (4B) Record 18
No Financial Interest in Financial Account (5A) Record 20
No Financial Interest Account Owner (5B) Record 22
Consolidated Report for Corporate Filer Financial Account (6A) Record 24
Corporate Account Owner (6B) Record 26
Late Filing (7A) Record 28
File Summary (9Z) Record – Required 29
Acknowledgement Record Formats 30
Acknowledgement Transmitter (1A) Record 30
Acknowledgement Filer Information (2A) Record 31
Acknowledgement Third Party Preparer (2B) Record 31
Acknowledgement Separately Owned Financial Account (3A) Record 32
Acknowledgement Jointly Owned Financial Account (4A) Record 33
Acknowledgement Principal Joint Owner (4B) Record 33
Acknowledgement No Financial Interest in Financial Account (5A) Record 34
Acknowledgement No Financial Interest Account Owner (5B) Record 34
Acknowledgement Consolidated Report for Corporate Filer Financial Account (6A) Record 35
Acknowledgement Corporate Account Owner (6B) Record 35
Acknowledgement Late Filing (7A) Record 36
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) iii
Acknowledgement Trailer for Transmitter (9Z) Record 37
Attachment A – Error Code List 38
Attachment B – Error Correction Instructions 45
Attachment C – Electronic Filing Instructions 47
Secure Data Transfer Mode Users 65
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BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) iv
Revision History
Version
Number
Date
Reason for Change
1.0
March 2013
Initial version
1.1
July 2013
Updates FBAR FinCEN Report reference number from “TD F 90-22.1” to
“114” throughout the document.
Updates all references to “FinCEN Form 108” to “Form 114a” (Record of
Authorization to Electronically File FBAR’s).
Replaces all references to “paid preparer” with “third party preparer”.
Record Layouts:
o Increases all record’s total length from 640 to 645
o Updates Description and Remarks for “Coverage Beginning Date”
in the 1A record by replacing “Enter the earliest date of signature
(2A record, positions 584-591) recorded in the file” with “Enter the
earliest date recorded in Item 46 "Date of Signature" (2A record,
positions 625-632).”
o Updates Description and Remarks for “Coverage Ending Date” in
the 1A record by replacing “Enter the latest date of signature (2A
record, positions 584-591) recorded in the file” with “Enter the
latest date recorded in Item 46 "Date of Signature" (2A record,
positions 625-632).”
o Removes from the 1A record the “Format Indicator” field.
o Updates Description and Remarks for “Amendment Indicator
(Item 1)” in the 2A record by replacing “584-597” with “589-602”.
o Updates Description and Remarks for “Foreign Identification
Country of Issue (Item 4c)” in the 2A record by replacing
the first sentence with “Identify the country where the foreign
identification recorded for the “Foreign Identification Type (Item
4a)” was issued by entering the appropriate 2-letter code.”
o Updates item number associated with “Financial Interest” and
“Number of Financial Interest Accounts” in the 2A record from
“14” to “14a”.
o Updates Description and Remarks for “Financial Interest (Item
14a)” by making this field “REQUIRED” and removing the
statement “Otherwise, space-fill.”
o Adds “Signature Authority (Item 14b)” to the 2A record, position
584.
o Adds “Number of Signature Authority Accounts (Item 14b)” to the
2A record, positions 585-588.
o Updates Field Position(s) for all fields that follow Item 14b in the
2A record.
o Removes from the 2B record the “Preparer’s Signature (Item 50)”
field.
o Updates Field Position(s), item numbers, and Description and
Remarks for all fields that follow the “Preparer’s Signature (Item
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) v
Version
Number
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Reason for Change
50)” in the 2B record as a result of its removal (e.g. “Check if Self-
Employed” was formally Item 51 in field position 229 and is now
Item 50 in field position 228).
o Updates “Firm’s EIN” to “Firm’s TIN”, increases the size from 9
characters to 25 characters, and updates the Description and
Remarks to accommodate the entry of U.S. or foreign TINs.
o Adds “TIN Type (Item 54a)” to the 2B record, position 452.
o Updates Description and Remarks for “Type of Account (Item 16)”
in the 3A, 4A, 5A, and 6A records by replacing “C” with “Z” as the
code associated with the account type “Other”.
o Updates Field Name for Item 22 in the 3A, 4A, 5A, and 6A records
by replacing “ZIP/Postal Code” with “Foreign Postal Code, if
known”.
o Updates Description and Remarks for “Corporate Name – Account
Owner (Item 34) in the 6B record by replacing “Enter the corporate
name of the account owner as shown on the books of the financial
institution” with “Enter the account owner organization’s name as
shown on the books of the organization.”
o Updates Description and Remarks for “TIN Type (Item 35a)” in the
6B record by replacing “principle joint” with “account” when
referring to the account owner’s TIN entered in Item 35.
Acknowledgement Record Formats:
o Updates Description and Remarks reference to the incoming User
Field position for each record type by replacing “631-640” with
“636-645”.
Attachment A – Error Code List:
o Removes Error Codes: F89 “The submitted batch contains an
invalid format indicator in the 1A record”, G31 “Prior Report BSA
Identifier is blank”, G58 “Preparer Signature is blank”, and G59
“Preparer Signature contains an invalid code.”
o Adds Error Codes G77, G78, G79, G80, G81, and G82.
o Updates Error Codes G68 and G69 by replacing “EIN” with “TIN”
in the Error Description.
o Updates Field Position and Form Field Number associated with all
fields that follow the “Preparer’s Signature (Item 50)” in the 2B
record as a result of its removal (e.g. G60 “Check if Self-Employed
contains an invalid code” was formally associate with Item 51 in
field position 229 which is now Item 50 in field position 228).
Attachment C: General Definitions:
o Adds Joint Account definition
Attachment C: Filing Information:
o Updates the Addresses instructions by adding “or three” to the
following sentence: “For addresses in the U.S., Canada, or Mexico
enter the permanent street address, city, two or three letter
state/territory/province abbreviation or code…”
o Updates the Identifying numbers instructions by removing
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) vi
Version
Number
Date
Reason for Change
“driver’s license and state identification numbers” as common
identifying numbers, as well as replacing “industry specific
identifiers such as National Futures Association (NFA) numbers
and Securities and Central Registration Depository (CRD)
numbers” from the instructions” with “foreign TIN’s”.
o Updates the Filing by Third Party Preparer instructions by
replacing “must” with “should” when instructing the filer or
owner’s record keeping responsibilities when using a third party
preparer, as well as adding the following: “NOTE: Spouses filing a
joint FBAR also may use the Form 114a to approve/designate
which spouse will sign the report.”
Attachment C: Item Instructions:
o Includes an introduction to the Item Instructions section that
includes specific instructions to file a discrete FBAR electronically
via the BSA E-Filing System, such as accessing the electronic
discrete FBAR and completing the fields located on the home page
of the report.
o Updates the Item 2 instructions by replacing parent “corporation”
with “entity” when describing the authorized official who should
sign a consolidated FBAR.
o Updates Item 4 instructions to include a clarifying statement that
the country of issue will be recorded as a “(Two letter designation
from ISO 3166-1 Country code list)”.
o Replaces Item 8a field name from “Name suffix” to simply
“Suffix”.
o Replaces Item 9 field name from “Address” to “Mailing address”.
o Updates Item 14 instructions to correspond with the new 14a
(financial interest) and 14b (signature authority) fields.
o Updates Item 15 by removing the “reported” reference from the
end of the field title, as well as adding the sentence, “Use the end of
the year conversion rate” to the end of the instructions.
o Updates “Part III – Information on financial account(s) owned
jointly” instructions by adding the following: “Note: If jointly filing
with a spouse, both parties should complete and sign Form 114a.
Completing the Form 114a with both spouses signing the form
completes the necessary requirement that will permit one spouse to
electronically sign (PIN) a single report for both parties instead of
filing two FBARs. The Form 114a is available on the FinCEN
(under the forms tab) and BSA E-File websites. Keep this form for
your records, do not send to FinCEN.” Also, replaces “copy” in the
Part II instructions that follow the new note with “click the ‘+’ sign
on the electronic report to add additional Part III’s”.
o Updates Items 25-33 instructions by replacing the statement “Enter
‘(spouse)’ on line 26 after the last name of the joint spousal owner”
with “Enter on line 26 the last name of the joint spousal owner.”
o Includes in the field title for Item 25 the acronym “TIN” in
parenthesis.
o Updates “Part IV – Information on financial account(s) where filer
has signature authority but no financial interest in the account(s)”
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) vii
Version
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Reason for Change
instructions by adding the following: “If additional Part IV’s are
required, click on the ‘+’ sign on the electronic report to add
copies.”
o Updates Items 34, 36, 37 instructions by replacing “organization”
with “entity” in the following sentence: “If the owner is an entity,
enter the name in Item 34 and leave Items 36 and 37 blank.”
o Updates “Part V – Information on financial account(s) where filer is
filing a consolidate report” instructions by adding the following:
“If additional Part V’s are required, click on the ‘+’ sign on the
electronic report to add copies.”
o Replaces Item 34 field name from “Corporate Name of Account
Owner” to “Organization name of account owner”. Also replaces
“corporate” with “entities” in the Item 34 instructions.
o Updates Item 44 instructions to specify “electronically” signed with
a PIN, and the “completion of the 2A record in the” batch file.
o Updates Item 44a instructions to capitalize “Third Party…” and
replace Item “60” with “59”.
o Updates Item 46 instructions to include the following: “Note: When
the FBAR is completed, return to the header/cover page to validate
the report, save a copy of the report, print a copy for your records.
Then sign with your PIN and submit the report.”
o Includes the following “Third party preparer information”
introductory note to follow the above Item 46 note: “Note:
Completion of this section is not required for spouses filing
jointly.”
o Removes Item 50 Preparer’s signature from the report entirely.
Adjusts the Item numbers associated with the fields that following
(e.g. Item 51 “Check if self-employed” becomes Item 50).’
o Adds Item 54a TIN Type to accompany Item 54 Firm’s TIN.
1.2
December 2013
Attachment A – Error Code List:
o Adds Error Code F12 “A required 2B record is missing from the
submitted file.”
o Adds Error Code G83 “Late Filing Reason Explanation is blank or a
required 7A record is missing from the submitted file.”
1.3
September 2014
Attachment C – Electronic Filing Instructions
Filing Information (Addresses):
o Removed “Note: The ISO 3166-1 country list includes entries for
all U.S. territories. Do not use these U.S. territory entries, which
match the U.S. Postal Service abbreviations required in state
fields, in any country field.” Added “Note: The ISO 3166-1
country list contains entries for all U.S. territories, including the
United States Minor Outlying Islands. Do not use these U.S.
territory entries, which may match the U.S. Postal Service
abbreviations required in state fields, in any country field.”
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) viii
Version
Number
Date
Reason for Change
1.4
March 2015
Updates to Attachment C – Electronic Filing Instructions
General Instructions (Addresses):
Removed “Note: The ISO 3166-1 country list contains entries
for all U.S. territories, including the United States Minor
Outlying Islands. Do not use these U.S. territory entries,
which may match the U.S. Postal Service abbreviations
required in state fields, in any country field.”
This change was made as the discrete (online) reports were
updated to include the following entries in Country fields:
American Samoa, (AS)
Guam, (GU)
Marshall Islands (the), (MH)
Micronesia (the Federated States of), (FM)
Northern Mariana Islands (the), (MP)
Palau, (PW)
Puerto Rico, (PR)
Virgin Islands (U.S.), (VI)
These values can now be used in Country fields to adhere to
the ISO 3166-1 standard.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Form 114) 1
Purpose
The purpose of this document is to provide the requirements and conditions for electronically
filing the FinCEN Report 114, the Report of Foreign Bank and Financial Accounts (FBAR).
Electronic filing of this report will be through the BSA E‐Filing System operated by the
Financial Crimes Enforcement Network (FinCEN). For more information on the BSA E‐Filing
System and to register, please go to http://bsaefiling.fincen.treas.gov. This document should be
used in conjunction with the “General Specifications for Electronic Filing of Bank Secrecy Act
(BSA) Reports” (General Specifications) available at http://www.fincen.gov/forms/files/e-
filing_GENspecs.pdf. It is recommended that you refer to the General Specifications first, and
then the specific information contained in this document. If the General Specifications conflict
with any specific requirement found in this document, the specific requirement should be
followed.
Electronic Filing
The BSA E‐Filing System Batch File Testing Procedures are detailed in a separate document that
can be accessed on the BSA E‐Filing System web site at http://bsaefiling.fincen.treas.gov under
Quick Links. For purposes of this document, the filer is the organization responsible for filing
the FBAR and the transmitter is the organization responsible for preparing the electronic files.
The filer and transmitter may be the same or different organizations. Filers are required to
retain a copy of the FBAR data and all original supporting documentation or business record
equivalent for five years from the date of the report. All supporting documentation must be
made available to appropriate authorities upon request.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 2
File Organization
The following data controls must be followed or the FBAR electronic file will be rejected. The
data records must be in the following sequence:
Transmitter (1A) Record – Required
There can only be one of this record type and it must be the first record on the file.
Filer Information (2A) Record – Required
There must be one of this record type for each FBAR on the file. This record type is used to
describe the filer of the FBAR and immediately precedes all records related to the FBAR. Each
FBAR on the file must begin with this record type.
Third Party Preparer (2B) Record – Conditional
There must be one of this record type for each FBAR on the file that is completed by a third
party preparer on behalf of the filer and/or owner of the foreign account(s). If the FBAR report is
not completed by a third party preparer, a 2B record should not be recorded for the FBAR.
Separately Owned Financial Account (3A) Record – Optional
This record type should be included on the file when a filer has financial interest in a separately
owned foreign financial account. Filers should record a 3A record for each account that falls into
this category. If the filer does not have financial interest in a separately owned foreign financial
account, a 3A record should not be recorded for the FBAR.
Jointly Owned Financial Account (4A) Record – Optional
This record type should be included on the file when a filer has financial interest in a jointly
owned foreign financial account. Filers should record a 4A record for each account that falls into
this category. If this record does not apply to the filer, a 4A record should not be recorded for
the FBAR.
Principal Joint Owner (4B) Record – Optional
This record type may occur only once per Jointly Owned Financial Account (4A) Record on the
file and should immediately follow the associated 4A record. If the Principal Joint Owner is
unknown or not applicable, a 4B record should not be recorded for the account.
No Financial Interest in Financial Account (5A) Record – Optional
This record type should be included on the file when a filer has signature authority but no
financial interest in a foreign financial account. Filers should record a 5A record for each
account that falls into this category. If this record does not apply to the filer, a 5A record should
not be recorded for the FBAR.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 3
No Financial Interest Account Owner (5B) Record – Optional
This record type may occur one or more times per No Financial Interest in Financial Account
(5A) Record on the file (depending on the number of account owners for a particular account)
and should immediately follow the associated 5A record. If the account owner is unknown or
not applicable, a 5B record should not be recorded for the account.
Consolidated Report for Corporate Filer Financial Account (6A) Record – Optional
This record type may be included on the file when a filer is filing a consolidated report. Filers
should record a 6A record for each account that falls into this category. If this record does not
apply to the filer, a 6A record should not be recorded for the FBAR.
Corporate Account Owner (6B) Record – Conditional
This record type may occur one or more times per Corporate Account Owner (6A) Record on
the file (depending on the number of corporate account owners for a particular account) and
should immediately follow the associated 6A record. If the account owner is unknown or not
applicable, a 6B record should not be recorded for the account.
Late Filing (7A) Record – Conditional
This record type should be included for each late filed FBAR on the file. This record allows the
filer to provide a narrative of the circumstances that resulted in the late filing (375 maximum
per 7A; 750 character maximum per FBAR).
File Summary (9Z) Record – Required
There must be one of this record type on the file and it must be the last record.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 4
Record Layouts
Transmitter (1A) Record – Required
The first record on each file must be the Transmitter (1A) Record, which will contain
information identifying the batch file transmitter (person or organization handling the data
accumulation and formatting). There will be only one transmitter record on each electronic file.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "1A".
3-152
Transmitter Name
150
REQUIRED. Enter the name of the individual or organization
that is transmitting the reports on this file. Left justify the entry
and space-fill unused positions.
153-252
Transmitter Address
100
REQUIRED. Enter the street address of the transmitter. Left
justify the entry and space-fill unused positions.
253-302
Transmitter City
50
REQUIRED. Enter the city of the transmitter. Left justify the
entry and space-fill unused positions.
303-305
Transmitter State
3
REQUIRED (conditional). Enter the state/territory/province code
of the transmitter if “Transmitter Country” is “CA”, “MX”, or
“US”. See Attachment C (Addresses) for information about the
codes to be entered. Left justify the entry and space-fill unused
positions. Space-fill if “Transmitter Country” contains a country
code other than “CA”, “MX”, or “US”.
306-314
Transmitter ZIP
Code/Postal Code
9
REQUIRED (conditional). Enter the ZIP Code or foreign postal
code of the Transmitter. An entry is required if “Transmitter
Country” is “CA”, “MX”, or “US”. Do not include punctuation
or formatting such as hyphens, periods, and spaces within the
entry. An entry must be five or nine digits if the country is “US”.
A nine-digit entry cannot end with four zeros or four nines if the
country is “US”. Left justify the entry and space-fill unused
positions if less than nine digits. Otherwise, space-fill.
315-316
Transmitter Country
2
REQUIRED. Enter the country code of the transmitter. See
Attachment C (Addresses) for information about the codes to be
entered.
317-332
Transmitter
Telephone
16
REQUIRED. Enter the telephone number of the transmitter.
Enter as a single number string without formatting and
punctuation such as spaces, hyphens, or parenthesis. Left justify
the entry and space-fill unused positions.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 5
Field
Position(s)
Field Name
Length
Description and Remarks
333-482
Transmitter Contact
Name
150
REQUIRED. Enter the name of the person who is the official
contact for the transmitter. Left justify the entry and space-fill
unused positions.
483-507
Transmitter Taxpayer
Identification
Number (TIN)
25
REQUIRED. Enter the U.S. or foreign Taxpayer Identification
Number (TIN) assigned to the transmitter. U.S. TINs must be 9-
digits in length, with no formatting such as hyphens and no
consecutive string of the same number. Foreign TINs may be as
long as 25-digits, with no formatting such as spaces, hyphens, or
periods. Left justify the entry and space-fill unused positions.
508-515
Coverage Beginning
Date
8
REQUIRED. Enter the earliest date recorded in item 46 “Date of
Signature” (2A record, positions 625-632). Enter as a numeric 8-
position entry in format MMDDCCYY where MM = month, DD
= day, CC = century, and YY = year.
516-523
Coverage Ending
Date
8
REQUIRED. Enter the latest date recorded in item 46 “Date of
Signature” (2A record, positions 625-632). Enter as a numeric 8-
position entry in format MMDDCCYY where MM = month, DD
= day, CC = century, and YY = year.
524-531
Transmitter Control
Code (TCC)
8
REQUIRED. Enter your assigned 8-character Transmitter
Control Code (TCC). Do not enter a TCC assigned for testing
purposes.
532-534
Batch Sequence
Number (BSN)
3
Space-fill this field, which is reserved for BSA E-Filing use.
535-635
Filler
101
Space-filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space-fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 6
Filer Information (2A) Record – Required
This record type is used to describe the filer of the FBAR and immediately precedes all records
related to the FBAR. There must be one of this record type for each FBAR on the file. The 2A
record item numbers refer to Part I items 1-14 and Signature section items 44-46.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "2A".
3-7
Sequence Number
5
REQUIRED. Enter a sequential number starting with 00001 and
increment by 1 for each Filer Information (2A) Record. Right
justify the entry and zero-fill unused positions.
8-11
Calendar Year
(Item 1)
4
REQUIRED. Enter the calendar year being reported as a numeric
4-position entry in the format CCYY where CC = century and YY =
year (e.g. 2012).
12
Amendment
Indicator (Item 1)
1
Enter "X" if the FBAR is an amendment to a prior report and
record the prior report’s BSA Identifier (if known) in positions
589-602. Otherwise, space-fill.
13
Type of Filer (Item
2)
1
REQUIRED. Enter the code that describes the type of filer. See
Attachment C (Item Instructions) for information about the codes
to be entered.
Code Description
A Individual
B Partnership
C Corporation
D Consolidated
E Fiduciary or Other
14-63
Type of Filer Other
Description (Item
2)
50
REQUIRED (conditional). If "Type of Filer (Item 2)" is "E” enter a
brief description of the type. Left justify the entry and space-fill
unused positions. Otherwise, space-fill.
64-72
U.S. TIN (Item 3)
9
REQUIRED (conditional). Enter the U.S. Taxpayer Identification
Number (TIN) for the filer. The TIN must be a valid nine-digit
entry with no formatting such as hyphens, slashes, alpha
characters, or invalid entries such as all nines, all zeros, or
“123456789”. If the filer does not have a U.S. TIN, space-fill this
entry and complete Item 4.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 7
Field
Position(s)
Field Name
Length
Description and Remarks
73
TIN Type (Item 3a)
1
REQUIRED (conditional). Enter the appropriate code to describe
the filer’s TIN type if “U.S. TIN (Item 3)” contains a valid 9-digit
TIN. Otherwise, space-fill.
Code Description
A EIN
B SSN/ITIN
74
Foreign
Identification Type
(Item 4a)
1
REQUIRED (conditional). Enter the foreign identification type
code for the filer. Space-fill if "U.S. TIN (Item 3)" contains a valid
9-digit entry.
Code Description
A Passport
B Foreign TIN
Z Other
75-124
Foreign
Identification Other
Description (Item
4a)
50
REQUIRED (conditional). If "Foreign Identification Type (Item
4a)" is "Z”, enter a description of the type. Left justify the entry
and space-fill unused positions. Otherwise, space-fill.
125-149
Foreign
Identification
Number (Item 4b)
25
REQUIRED (conditional). Enter the number from the foreign
identification used to verify the identity of the filer. Left justify
the entry and space-fill unused positions. Otherwise, space-fill.
150-151
Foreign
Identification
Country of Issue
(Item 4c)
2
REQUIRED (conditional). Identify the country where the foreign
identification recorded for the “Foreign Identification Type (Item
4a)” was issued by entering the appropriate 2-letter code. See
Attachment C (Addresses) for information about the codes to be
entered. Otherwise, space-fill.
152-159
Date of Birth (Item
5)
8
REQUIRED (conditional). Record the filer's date of birth as a
numeric 8-position entry in format MMDDCCYY where MM =
month, DD = day, CC = century, and YY = year. This field is
required when “Type of Filer (Item 2)” is “A”. Otherwise, space-
fill.
160-309
Organization/Last
Name (Item 6)
150
REQUIRED. Enter the last name (if individual) or legal name (if
entity) of the filer. Left justify the entry and space-fill unused
positions.
310-344
First Name (Item 7)
35
REQUIRED (conditional). Enter the filer's first name. Left justify
the entry and space-fill unused positions. This field is required
when “Type of Filer (Item 2)” is “A”. Otherwise, space-fill.
345-379
Middle Initial/
Name (Item 8)
35
Enter the filer's middle initial/name. Left justify the entry and
space-fill unused positions. Otherwise, space-fill.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 8
Field
Position(s)
Field Name
Length
Description and Remarks
380-414
Name suffix (Item
8a)
35
Enter the filer's name suffix. Left justify the entry and space-fill
unused positions. Otherwise, space-fill.
415-514
Address (Item 9)
100
Enter the street address of the filer. Left justify the entry and
space-fill unused positions. Otherwise, space-fill.
515-564
City (Item 10)
50
Enter the city of the filer. Left justify the entry and space-fill
unused positions. Otherwise, space-fill.
565-567
State (Item 11)
3
REQUIRED (conditional). Enter the state/territory/province code
of the filer if “Country (Item 13)” is “CA”, “MX”, or “US”. See
Attachment C (Addresses) for information about the codes to be
entered. Left justify the entry and space-fill unused positions.
Space-fill if “Country (Item 13)” contains a country code other
than “CA”, “MX”, or “US”.
568-576
ZIP/Postal Code
(Item 12)
9
REQUIRED (conditional). Enter the ZIP Code or foreign postal
code of the filer. An entry is required if “Country (Item 13)” is
“CA”, “MX”, or “US”. Do not include punctuation or formatting
such as hyphens, periods, and spaces within the entry. An entry
must be five or nine digits if “Country (Item 13)” is “US”. A nine-
digit entry cannot end with four zeros or four nines if “Country
(Item 13)” is “US”. Left justify the entry and space-fill unused
positions if less than nine digits. Otherwise, space-fill.
577-578
Country (Item 13)
2
REQUIRED. Enter the country code of the filer. See Attachment C
(Addresses) for information about the codes to be entered.
579
Financial Interest
(Item 14a)
1
REQUIRED. Indicate whether or not the filer has a financial
interest in 25 or more foreign financial accounts by selecting the
appropriate code. See Attachment C (Item Instructions) for
additional information about this field.
Code Description
A Yes
B No
580-583
Number of
Financial Interest
Accounts (Item
14a)
4
REQUIRED (conditional). If "Financial Interest (Item 14)" contains
"A", enter the total number of foreign financial accounts. Right
justify the entry and zero-fill unused positions. Otherwise, space-
fill.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 9
Field
Position(s)
Field Name
Length
Description and Remarks
584
Signature
Authority (Item
14b)
1
REQUIRED. Indicate whether or not the filer has signature
authority over but no financial interest in 25 or more foreign
financial accounts by selecting the appropriate code. See
Attachment C (Item Instructions) for additional information about
this field.
Code Description
A Yes
B No
585-588
Number of
Signature
Authority Accounts
(Item 14b)
4
REQUIRED (conditional). If "Signature Authority (Item 14b)"
contains "A", enter the total number of foreign financial accounts.
Right justify the entry and zero-fill unused positions. Otherwise,
space-fill.
589-602
Prior Report BSA
Identifier
14
If “Amendment Indicator (Item 1)” is “X”, enter the 14 digit BSA
Identifier (or Document Control Number) previously assigned by
FinCEN to the FBAR to be corrected or amended. Otherwise,
space-fill.
603
Filer Signature
(Item 44)
1
REQUIRED (conditional). Enter "X" to authorize this report for
submission to FinCEN's BSA E-Filing System as the filer. If the
report is completed by a third party preparer on behalf of the filer,
space-fill this field and enter “X” in “Third Party Preparer (Item
44a)”.
604
Third Party
Preparer (Item 44a)
1
REQUIRED (conditional). If this FBAR is completed by a third
party preparer, enter “X” and identify the preparer in the Third
Party Preparer Information (2B) Record. Otherwise, space-fill.
605-624
Filer Title (Item 45)
20
Enter the filer’s title when the individual that is filing the FBAR
has signature authority over the account(s) or is authorized to file
on behalf of a legal entity, such as a corporation, which is shown
as the filer. Let justify the entry and space fill unused positions.
Space-fill this item if the filer is reporting as an individual because
of a personal financial interest in the account(s).
625-632
Date of Signature
(Item 46)
8
REQUIRED. Enter the date of signature (i.e. the date this report
has been authorized for submission to FinCEN's BSA E-Filing
System). Enter as a numeric 8-position entry in format
MMDDCCYY where MM = month, DD = day, CC = century, and
YY = year.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 10
Field
Position(s)
Field Name
Length
Description and Remarks
633
Late Filing Reason
Code
1
If this FBAR is a late filing, enter the appropriate reason code for
the late filing. If “Z” (Other) is selected, enter a description of the
late filing reason in the Late Filing (7A) Record. Otherwise, space-
fill.
Code Description
A Forgot to file
B Did not know that I had to file
C Thought account balance was below reporting threshold
D Did not know that my account qualified as foreign
E Account statement not received in time
F Account statement lost (replacement requested)
G Late receiving missing required account information
H Unable to obtain joint spouse signature in time
I Unable to access BSA E-Filing System
Z Other
634-635
Filler
2
Space-filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space-fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 11
Third Party Preparer (2B) Record
This record type is used to describe the third party preparer of the FBAR. There can only be one
of this record type for each FBAR on the file. The 2B record item numbers refer to Third Party
Preparer Use Only section items 47-59. This is not a required record and should only be
recorded when applicable.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "2B".
3-7
Sequence Number
5
REQUIRED. Enter the sequence number from the associated
Filer Information (2A) Record.
8-157
Preparer's Last Name
(Item 47)
150
REQUIRED. Enter the last name of the preparation firm
employee or of the self-employed preparer that prepared the
FBAR. Left justify the entry and space-fill unused positions.
158-192
Preparer's First Name
(Item 48)
35
REQUIRED. Enter the first name of the preparation firm
employee or of the self-employed preparer that prepared the
FBAR. Left justify the entry and space-fill unused positions.
193-227
Preparer's Middle
Initial/Name (Item 49)
35
Enter the middle initial/name of the preparation firm employee
or of the self-employed preparer that prepared the FBAR. Left
justify the entry and space-fill unused positions. Otherwise,
space-fill.
228
Check if Self-
Employed (Item 50)
1
If the preparer is self-employed, enter “X” in this field and
space-fill “Firm’s Name (Item 53)” and “Firm’s EIN (Item 54)”.
Otherwise, space-fill.
229-253
Preparer's Taxpayer
Identification
Number (TIN) (Item
51)
25
REQUIRED. Enter the preparer’s U.S. or foreign Taxpayer
Identification Number (TIN). A U.S. TIN must be a valid nine-
digit entry with no formatting such as hyphens, slashes, alpha
characters, or invalid entries such as all nines, all zeros, or
“123456789”. A foreign TIN may be as long as 25-digits, with no
formatting such as spaces, hyphens, or periods. Left justify the
entry and space-fill unused positions.
254
TIN Type (Item 51a)
1
REQUIRED. Enter the appropriate code to describe the
preparer’s TIN type.
Code Description
B SSN/ITIN
C Foreign
D PTIN
255-270
Contact Phone
Number (Item 52)
16
REQUIRED. Enter the preparer’s contact telephone number as a
single number string without formatting such as hyphens,
spaces, or parenthesis. Left justify and space-fill the entry.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 12
Field
Position(s)
Field Name
Length
Description and Remarks
271-276
Extension (Item 52a)
6
Enter the preparer’s contact telephone number extension as a
single number string without formatting such as hyphens,
spaces, or parenthesis. Left justify and space-fill the entry.
Otherwise, space-fill.
277-426
Firm's Name (Item
53)
150
Enter the name of the preparing firm. Left justify the entry and
space-fill unused positions. Otherwise, space-fill.
427-451
Firm's TIN (Item 54)
25
Enter the preparing firm's U.S. or foreign Taxpayer
Identification Number (TIN). A U.S. TIN must be a valid nine-
digit entry with no formatting such as hyphens, slashes, alpha
characters, and cannot be all nines, all zeros, or “123456789”. A
foreign TIN may be as long as 25-digits, with no formatting such
as spaces, hyphens, or periods. Left justify the entry and space-
fill unused positions. Otherwise, space-fill.
452
TIN Type (Item 54a)
1
REQUIRED (conditional). If "Firm's TIN (Item 54)" contains an
entry, enter the appropriate code to describe the firm's TIN type.
Otherwise, space-fill.
Code Description
A EIN
C Foreign
453-552
Address (Item 55)
100
Enter the street address or equivalent of the preparing firm or
the preparer. Left justify the entry and space-fill unused
positions. Otherwise, space-fill.
553-602
City (Item 56)
50
Enter the preparer’s city. Left justify the entry and space-fill
unused positions. Otherwise, space-fill.
603-605
State (Item 57)
3
REQUIRED (conditional). Enter the preparer’s
state/territory/province code if “Country (Item 59)” is “CA”,
“MX”, or “US”. See Attachment C (Addresses) for information
about the codes to be entered. Left justify the entry and space-fill
unused positions. Space-fill if “Country (Item 59)” contains a
country code other than “CA”, “MX”, or “US”.
606-614
ZIP/Postal Code (Item
58)
9
REQUIRED (conditional). Enter the preparer’s ZIP Code or
foreign postal code. An entry is required if “Country (Item 59)”
is “CA”, “MX”, or “US”. Do not include punctuation or
formatting such as hyphens, periods, and spaces within the
entry. An entry must be five or nine digits if “Country (Item 59)”
is “US”. A nine-digit entry cannot end with four zeros or four
nines if “Country (Item 59)” is “US”. Left justify the entry and
space-fill unused positions if less than nine digits. Otherwise,
space-fill.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 13
Field
Position(s)
Field Name
Length
Description and Remarks
615-616
Country (Item 59)
2
REQUIRED. Enter the preparer’s country code. See Attachment
C (Addresses) for information about the codes to be entered.
617-635
Filler
19
Space-filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space-fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 14
Separately Owned Financial Account (3A) Record
This record type is used to describe a separately owned foreign financial account where the filer
has financial interest in the account. There can be more than one of these record types for each
FBAR on the file. The 3A record item numbers refer to Part II items 15-23. This is not a required
record and should only be recorded when applicable.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "3A".
3-7
Sequence Number
5
REQUIRED. Enter the sequence number from the associated
Filer Information (2A) Record.
8-22
Maximum Account
Value (Item 15)
15
REQUIRED (conditional). Enter the maximum value of the
account in U.S. dollars during the calendar year being reported.
Right justify the entry and zero-fill unused positions. Space-fill if
“Maximum Account Value Unknown (Item 15a)” contains “X”.
23
Maximum Account
Value Unknown
(Item 15a)
1
Enter “X” if the maximum account value is unknown.
Otherwise, space-fill.
24
Type of Account
(Item 16)
1
REQUIRED. Enter the appropriate code to describe the type of
account.
Code Description
A Bank
B Securities
Z Other
25-74
Type of Account -
Other Description
(Item 16)
50
REQUIRED (conditional). If "Type of Account (Item 16)" is "Z",
enter a brief description of the type. Left justify the entry and
space-fill unused positions. Otherwise, space-fill.
75-224
Financial Institution
Name (Item 17)
150
REQUIRED. Enter the name of the financial institution where
the account is held. Left justify the entry and space-fill unused
positions.
225-264
Account Number
(Item 18)
40
REQUIRED. Enter the account number used by the financial
institution to designate the account. Left justify the entry and
space-fill unused positions.
265-364
Address (Item 19)
100
Enter the street address of the financial institution where the
account is held. Left justify the entry and space-fill unused
positions. Otherwise, space-fill.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 15
Field
Position(s)
Field Name
Length
Description and Remarks
365-414
City (Item 20)
50
Enter the city of the financial institution where the account is
held. Left justify the entry and space-fill unused positions.
Otherwise, space-fill.
415-417
State (Item 21)
3
Enter the state/territory/province code of the financial institution
where the account is held if “Country (Item 23)” is “CA” or
“MX”. See Attachment C (Addresses) for information about the
codes to be entered. Left justify the entry and space-fill unused
positions. Otherwise, space-fill.
418-426
Foreign Postal Code –
if known (Item 22)
9
Enter the foreign postal code of the financial institution where
the account is held. Do not include punctuation or formatting
such as hyphens, periods, and spaces within the entry. Left
justify the entry and space-fill unused positions if less than nine
digits. Otherwise, space-fill.
427-428
Country (Item 23)
2
REQUIRED. Enter the foreign country code of the financial
institution where the account is held. See Attachment C
(Addresses) for information about the codes to be entered.
429-635
Filler
207
Space-filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space-fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 16
Jointly Owned Financial Account (4A) Record
This record type is used to describe a jointly owned foreign financial account where the filer has
financial interest in the account. There can be more than one of this record type for each FBAR
on the file. The 4A record item numbers refer to Part III items 15-24. A 4A record must be
recorded when one or more of items 15-33 are completed in Part III.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "4A".
3-7
Sequence Number
5
REQUIRED. Enter the sequence number from the associated
Filer Information (2A) Record.
8
Account Information
Unknown or Not
Applicable
1
Enter "X" if all account information (Items 15-24) in Part III is
unknown or not applicable. Otherwise, space-fill.
9-23
Maximum Account
Value (Item 15)
15
REQUIRED (conditional). Enter the maximum value of the
account in U.S. dollars during the calendar year being reported.
Right justify the entry and zero-fill unused positions. Space-fill if
“Maximum Account Value Unknown (Item 15a)” contains “X”.
24
Maximum Account
Value Unknown
(Item 15a)
1
Enter “X” if the maximum account value is unknown.
Otherwise, space-fill.
25
Type of Account
(Item 16)
1
REQUIRED. Enter the appropriate code to describe the type of
account.
Code Description
A Bank
B Securities
Z Other
26-75
Type of Account -
Other Description
(Item 16)
50
REQUIRED (conditional). If "Type of Account (Item 16)" is “Z”,
enter a brief description of the type. Left justify the entry and
space-fill unused positions. Otherwise, space-fill.
76-225
Financial Institution
Name (Item 17)
150
REQUIRED. Enter the name of the financial institution where
the account is held. Left justify the entry and space-fill unused
positions.
226-265
Account Number
(Item 18)
40
REQUIRED. Enter the account number used by the financial
institution to designate the account. Left justify the entry and
space-fill unused positions.
266-365
Address (Item 19)
100
Enter the street address of the financial institution where the
account is held. Left justify the entry and space-fill unused
positions. Otherwise, space-fill.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 17
Field
Position(s)
Field Name
Length
Description and Remarks
366-415
City (Item 20)
50
Enter the city of the financial institution where the account is
held. Left justify the entry and space-fill unused positions.
Otherwise, space-fill.
416-418
State (Item 21)
3
Enter the state/territory/province code of the financial institution
where the account is held if “Country (Item 23)” is “CA” or
“MX”. See Attachment C (Addresses) for information about the
codes to be entered. Left justify the entry and space-fill unused
positions. Otherwise, space-fill.
419-427
Foreign Postal Code –
if known (Item 22)
9
Enter the foreign postal code of the financial institution where
the account is held. Do not include punctuation or formatting
such as hyphens, periods, and spaces within the entry. Left
justify the entry and space-fill unused positions if less than nine
digits. Otherwise, space-fill.
428-429
Country (Item 23)
2
REQUIRED. Enter the foreign country code of the financial
institution where the account is held. See Attachment C
(Addresses) for information about the codes to be entered.
430-432
Number of Joint
Owners (Item 24)
3
REQUIRED. Enter the number of joint owners for the account. If
the exact number is not known, provide an estimate. In
determining the number of joint owners, the filer is not counted.
Right justify the entry and zero-fill unused positions.
433-635
Filler
203
Space-filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space-fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 18
Principal Joint Owner (4B) Record
This record type is used to describe the principal joint owner (excluding the filer) of a foreign
financial account where the filer has financial interest in or signature authority over the account.
Only one 4B record may directly follow a 4A record. The 4B record item numbers refer to Part
III items 25-33. This is not a required record and should only be recorded when applicable.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "4B".
3-7
Sequence Number
5
REQUIRED. Enter the sequence number from the associated
Filer Information (2A) Record.
8-32
Taxpayer
Identification
Number (TIN) -
Principal Joint Owner
(Item 25)
25
Enter the U.S. or foreign Taxpayer Identification Number (TIN)
of the principal joint owner. U.S. TINs must be 9-digits in length,
with no formatting such as hyphens and no consecutive string of
the same number. Foreign TINs may be as long as 25-digits, with
no formatting such as spaces, hyphens, or periods. Left justify
the entry and space-fill unused positions. Otherwise, space-fill.
33
TIN Type (Item 25a)
1
REQUIRED (conditional). Enter the appropriate code to describe
the principle joint owner’s TIN type. Otherwise, space-fill.
Code Description
A EIN
B SSN/ITIN
C Foreign
34-183
Organization/Last
Name - Principal
Joint Owner (Item 26)
150
Enter the last name (if individual) or legal name (if entity) of the
principal joint owner. Left justify the entry and space-fill unused
positions. Otherwise, space-fill.
184-218
First Name - Principal
Joint Owner (Item 27)
35
Enter the principal joint owner’s first name (if individual). Left
justify the entry and space-fill unused positions. Otherwise,
space-fill.
219-253
Middle Initial/Name -
Principal Joint Owner
(Item 28)
35
Enter the principal joint owner’s middle initial/name. Left justify
the entry and space-fill unused positions. Otherwise, space-fill.
254-288
Name suffix (Item
28a)
35
Enter the principal joint owner's name suffix. Left justify the
entry and space-fill unused positions. Otherwise, space-fill.
289-388
Address - Principal
Joint Owner (Item 29)
100
Enter the street address of the principal joint owner. Left justify
the entry and space-fill unused positions. Otherwise, space-fill.
389-438
City - Principal Joint
Owner (Item 30)
50
Enter the city of the principal joint owner. Left justify the entry
and space-fill unused positions. Otherwise, space-fill.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 19
Field
Position(s)
Field Name
Length
Description and Remarks
439-441
State - Principal Joint
Owner (Item 31)
3
Enter the state/territory/province code of the principal joint
owner if “Country (Item 33)” is “CA”, “MX”, or “US”. See
Attachment C (Addresses) for information about the codes to be
entered. Left justify the entry and space-fill unused positions.
Otherwise, space-fill.
442-450
ZIP/Postal Code -
Principal Joint Owner
(Item 32)
9
Enter the ZIP Code or foreign postal code of the principal joint
owner. Do not include punctuation or formatting such as
hyphens, periods, and spaces within the entry. An entry must be
five or nine digits if “Country (Item 33)” is “US”. A nine-digit
entry cannot end with four zeros or four nines if “Country (Item
33)” is “US”. Left justify the entry and space-fill unused
positions if less than nine digits. Otherwise, space-fill.
451-452
Country - Principal
Joint Owner (Item 33)
2
Enter the country code of the principal joint owner. See
Attachment C (Addresses) for information about the codes to be
entered. Otherwise, space-fill.
453-635
Filler
183
Space-filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space-fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 20
No Financial Interest in Financial Account (5A) Record
This record type is used to describe a foreign financial account where the filer has signature
authority but no financial interest in the account. There can be more than one of this record type
for each FBAR on the file. The 5A record item numbers refer to Part IV items 15-23. A 5A record
must be recorded when one or more of items 15-43 are completed in Part IV.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "5A".
3-7
Sequence Number
5
REQUIRED. Enter the sequence number from the associated
Filer Information (2A) Record.
8
Account Information
Unknown or Not
Applicable
1
Enter "X" if all account information (Items 15-23) in Part IV is
unknown or not applicable. See the instructions for Part IV in
Attachment C for guidance on when the account information is
not applicable. Otherwise, space-fill.
9-23
Maximum Account
Value (Item 15)
15
REQUIRED (conditional). Enter the maximum value of the
account in U.S. dollars during the calendar year being reported.
Right justify the entry and zero-fill unused positions. Space-fill
if “Maximum Account Value Unknown (Item 15a)” contains
“X”.
24
Maximum Account
Value Unknown
(Item 15a)
1
Enter “X” if the maximum account value is unknown.
Otherwise, space-fill.
25
Type of Account
(Item 16)
1
REQUIRED. Enter the appropriate code to describe the type of
account.
Code Description
A Bank
B Securities
Z Other
26-75
Type of Account -
Other Description
(Item 16)
50
REQUIRED (conditional). If "Type of Account (Item 16)" is "Z",
enter a brief description of the type. Left justify the entry and
space-fill unused positions. Otherwise, space-fill.
76-225
Financial Institution
Name (Item 17)
150
REQUIRED. Enter the name of the financial institution where
the account is held. Left justify the entry and space-fill unused
positions.
226-265
Account Number
(Item 18)
40
REQUIRED. Enter the account number used by the financial
institution to designate the account. Left justify the entry and
space-fill unused positions.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 21
Field
Position(s)
Field Name
Length
Description and Remarks
266-365
Address (Item 19)
100
Enter the street address of the financial institution where the
account is held. Left justify the entry and space-fill unused
positions. Otherwise, space-fill.
366-415
City (Item 20)
50
Enter the city of the financial institution where the account is
held. Left justify the entry and space-fill unused positions.
Otherwise, space-fill.
416-418
State (Item 21)
3
Enter the state/territory/province code of the financial
institution where the account is held if “Country (Item 23)” is
“CA” or “MX”. See Attachment C (Addresses) for information
about the codes to be entered. Left justify the entry and space-
fill unused positions. Otherwise, space-fill.
419-427
Foreign Postal Code –
if known (Item 22)
9
Enter the foreign postal code of the financial institution where
the account is held. Do not include punctuation or formatting
such as hyphens, periods, and spaces within the entry. Left
justify the entry and space-fill unused positions if less than nine
digits. Otherwise, space-fill.
428-429
Country (Item 23)
2
REQUIRED. Enter the foreign country code of the financial
institution where the account is held. See Attachment C
(Addresses) for information about the codes to be entered.
430-635
Filler
206
Space-filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space-fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 22
No Financial Interest Account Owner (5B) Record
This record type is used to describe the account owner of a foreign financial account where the
filer has signature authority but no financial interest in the account. There can be more than one
of this record type for each 5A record on the file. The 5B record item numbers refer to Part IV
items 34-43. This is not a required record and should only be recorded when applicable.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "5B".
3-7
Sequence Number
5
REQUIRED. Enter the sequence number from the associated
Filer Information (2A) Record.
8-157
Organization/Last
Name - Account
Owner (Item 34)
150
Enter the last name (if individual) or legal name (if entity) of the
account owner. Left justify the entry and space-fill unused
positions. Otherwise, space-fill.
158-182
Taxpayer
Identification
Number (TIN) -
Account Owner (Item
35)
25
Enter the U.S. or foreign Taxpayer Identification Number (TIN)
of the account owner. U.S. TINs must be 9-digits in length, with
no formatting such as hyphens and no consecutive string of the
same number. Foreign TINs may be as long as 25-digits, with no
formatting such as spaces, hyphens, or periods. Left justify the
entry and space-fill unused positions. Otherwise, space-fill.
183
TIN Type (Item 35a)
1
REQUIRED (conditional). Enter the appropriate code to
describe the account owner’s TIN type. Otherwise, space-fill.
Code Description
A EIN
B SSN/ITIN
C Foreign
184-218
First Name - Account
Owner (Item 36)
35
Enter the first name (if individual) of the account owner. Left
justify the entry and space-fill unused positions. Otherwise,
space-fill.
219-253
Middle Initial/Name -
Account Owner (Item
37)
35
Enter the middle initial/name (if individual) of the account
owner. Left justify the entry and space-fill unused positions.
Otherwise, space-fill.
254-288
Name suffix (Item
37a)
35
Enter the principal joint owner's name suffix. Left justify the
entry and space-fill unused positions. Otherwise, space-fill.
289-388
Address - Account
Owner (Item 38)
100
Enter the street address of the account owner. Left justify the
entry and space-fill unused positions. Otherwise, space-fill.
389-438
City - Account Owner
(Item 39)
50
Enter the city of the account owner. Left justify the entry and
space-fill unused positions. Otherwise, space-fill.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 23
Field
Position(s)
Field Name
Length
Description and Remarks
439-441
State - Account
Owner (Item 40)
3
Enter the state/territory/province code of the account owner if
“Country (Item 42)” is “CA”, “MX”, or “US”. See Attachment C
(Addresses) for information about the codes to be entered. Left
justify the entry and space-fill unused positions. Otherwise,
space-fill.
442-450
ZIP/Postal Code -
Account Owner (Item
41)
9
Enter the ZIP Code or foreign postal code of the account owner.
Do not include punctuation or formatting such as hyphens,
periods, and spaces within the entry. An entry must be five or
nine digits if “Country (Item 42)” is “US”. A nine-digit entry
cannot end with four zeros or four nines if “Country (Item 42)”
is “US”. Left justify the entry and space-fill unused positions if
less than nine digits. Otherwise, space-fill.
451-452
Country - Account
Owner (Item 42)
2
Enter the country code of the account owner. See Attachment C
(Addresses) for information about the codes to be entered.
Otherwise, space-fill.
453-472
Filer Title - Account
Owner (Item 43)
20
Enter the filer's title for the position which gives him/her
authority over the account. Left justify the entry and space-fill
unused positions.
473-635
Filler
163
Space-filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space-fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 24
Consolidated Report for Corporate Filer Financial Account (6A)
Record
This record type is used to describe a foreign financial account where the filer is filing a
consolidated report. There can be more than one of these record types for each FBAR on the file.
The 6A record item number refers to Part V, Item 15-23. A 6A record must be recorded when
one or more of items 15-42 are completed in Part V.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "6A".
3-7
Sequence Number
5
REQUIRED. Enter the sequence number from the associated
Filer Information (2A) Record.
8
Account Information
Unknown or Not
Applicable
1
Enter "X" if all account information (Items 15-23) in Part V are
unknown or not applicable. See the instructions for Part V in
Attachment C for guidance on when the account information is
not applicable. Otherwise, space-fill.
9-23
Maximum Account
Value (Item 15)
15
REQUIRED (conditional). Enter the maximum value of the
account in U.S. dollars during the calendar year being reported.
Right justify the entry and zero-fill unused positions. Space-fill if
“Maximum Account Value Unknown (Item 15a)” contains “X”.
24
Maximum Account
Value Unknown
(Item 15a)
1
Enter “X” if the maximum account value is unknown.
Otherwise, space-fill.
25
Type of Account
(Item 16)
1
REQUIRED. Enter the appropriate code to describe the type of
account.
Code Description
A Bank
B Securities
Z Other
26-75
Type of Account -
Other Description
(Item 16)
50
REQUIRED (conditional). If "Type of Account (Item 16)" is "Z",
enter a brief description of the type. Left justify the entry and
space-fill unused positions. Otherwise, space-fill.
76-225
Financial Institution
Name (Item 17)
150
REQUIRED. Enter the name of the financial institution where
the account is held. Left justify the entry and space-fill unused
positions.
226-265
Account Number
(Item 18)
40
REQUIRED. Enter the account number used by the financial
institution to designate the account. Left justify the entry and
space-fill unused positions.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 25
Field
Position(s)
Field Name
Length
Description and Remarks
266-365
Address (Item 19)
100
Enter the street address of the financial institution where the
account is held. Left justify the entry and space-fill unused
positions. Otherwise, space-fill.
366-415
City (Item 20)
50
Enter the city of the financial institution where the account is
held. Left justify the entry and space-fill unused positions.
Otherwise, space-fill.
416-418
State (Item 21)
3
Enter the state/territory/province code of the financial institution
where the account is held if “Country (Item 23)” is “CA” or
“MX”. See Attachment C (Addresses) for information about the
codes to be entered. Left justify the entry and space-fill unused
positions. Otherwise, space-fill.
419-427
Foreign Postal Code –
if known (Item 22)
9
Enter the foreign postal code of the financial institution where
the account is held. Do not include punctuation or formatting
such as hyphens, periods, and spaces within the entry. Left
justify the entry and space-fill unused positions if less than nine
digits. Otherwise, space-fill.
428-429
Country (Item 23)
2
REQUIRED. Enter the foreign country code of the financial
institution where the account is held. See Attachment C
(Addresses) for information about the codes to be entered.
430-635
Filler
206
Space-filled.
636-345
User Field
10
Use this field for any descriptive information you may require;
otherwise, space-fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 26
Corporate Account Owner (6B) Record
This record type is used to describe the corporate account owner of a foreign financial account
where the filer is filing a consolidated report. There can be more than one of this record type for
each 6A record on the file. The 6B record item numbers refer to Part V items 34-42. This is not a
required record and should only be recorded when applicable.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "6B".
3-7
Sequence Number
5
REQUIRED. Enter the sequence number from the associated
Filer Information (2A) Record.
8-157
Corporate Name -
Account Owner (Item
34)
150
Enter the account owner organization’s name as shown on the
books of the organization. Left justify the entry and space-fill
unused positions. Otherwise, space-fill.
158-182
Taxpayer
Identification
Number (TIN) -
Account Owner (Item
35)
25
Enter the U.S. or foreign Taxpayer Identification Number (TIN)
of the account owner. U.S. TINs must be 9-digits in length, with
no formatting such as hyphens and no consecutive string of the
same number. Foreign TINs may be as long as 25-digits, with no
formatting such as spaces, hyphens, or periods. Left justify the
entry and space-fill unused positions. Otherwise, space-fill.
183
TIN Type (Item 35a)
1
REQUIRED (conditional). Enter the appropriate code to describe
the account owner’s TIN type. Otherwise, space-fill.
Code Description
A EIN
B SSN/ITIN
C Foreign
184-283
Address - Account
Owner (Item 38)
100
Enter the street address of the account owner. Left justify the
entry and space-fill unused positions. Otherwise, space-fill.
284-333
City - Account Owner
(Item 39)
50
Enter the city of the account owner. Left justify the entry and
space-fill unused positions. Otherwise, space-fill.
334-336
State - Account
Owner (Item 40)
3
Enter the state/territory/province code of the account owner if
“Country (Item 42)” is “CA”, “MX”, or “US”. See Attachment C
(Addresses) for information about the codes to be entered. Left
justify the entry and space-fill unused positions. Otherwise,
space-fill.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 27
Field
Position(s)
Field Name
Length
Description and Remarks
337-345
ZIP/Postal Code -
Account Owner (Item
41)
9
Enter the ZIP Code or foreign postal code of the account owner.
Do not include punctuation or formatting such as hyphens,
periods, and spaces within the entry. An entry must be five or
nine digits if “Country (Item 42)” is “US”. A nine-digit entry
cannot end with four zeros or four nines if “Country (Item 42)”
is “US”. Left justify the entry and space-fill unused positions if
less than nine digits. Otherwise, space-fill.
346-347
Country - Account
Owner (Item 42)
2
Enter the country code of the account owner. See Attachment C
(Addresses) for information about the codes to be entered.
Otherwise, space-fill.
348-635
Filler
288
Space-filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space-fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 28
Late Filing (7A) Record
There can be one or two of this record type for each late filed FBAR within the batch file. If the
Filer Information (2A) Record contains “Z” (Other) for the “Late Filing Reason Code” then at
least one 7A record must be recorded for the FBAR. Explanations for late filing are limited to
750 characters, allowing for a maximum of two 7A records per FBAR. The Late Filing (7A)
Record should contain the following data elements. This is not a required record and should
only be included when applicable.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "7A".
3-7
Sequence Number
5
REQUIRED. Enter the sequence number from the associated
Filer Information (2A) Record.
8-382
Late Filing Reason
Explanation
375
REQUIRED. If “Late Filing Reason Code” is “Z”, enter a detailed
explanation as to why the FBAR is being filed late. Left justify
the entry and space-fill unused positions.
383-635
Filler
253
Space-filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 29
File Summary (9Z) Record – Required
There must be only one of this record type on the file and it must be the very last record on the
file. The 9Z record contains counts of the number of the various record types recorded on the
file. The File Summary (9Z) Record should contain the following data elements:
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
REQUIRED. Enter "9Z”.
3-12
Filer Information
(2A) Record Count
10
REQUIRED. Enter the count of the Filer Information (2A)
records. Right justify the count and zero-fill unused positions.
13-22
Separately Owned
Financial Account
(3A) Record Count
10
REQUIRED. Enter the count of the Separately Owned Financial
Account (3A) records. Right justify the count and zero-fill
unused positions.
23-32
Jointly Owned
Financial Account
(4A) Record Count
10
REQUIRED. Enter the count of the Jointly Owned Financial
Account (4A) records. Right justify the count and zero-fill
unused positions.
33-42
No Financial Interest
in Financial Account
(5A) Record Count
10
REQUIRED. Enter the count of the No Financial Interest in
Financial Account (5A) records. Right justify the count and
zero-fill unused positions.
43-52
Consolidated Report
for Corporate Filer
Financial Account
(6A) Record Count
10
REQUIRED. Enter the count of the Consolidated Report for
Corporate Filer Financial Account (6A) records. Right justify
the count and zero-fill unused positions.
53-635
Filler
583
Space Filled.
636-645
User Field
10
Use this field for any descriptive information you may require;
otherwise, space fill. This information will be returned in the
acknowledgement file.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 30
Acknowledgement Record Formats
The FBAR batch acknowledgement file defined below is provided in ASCII format. The
acknowledgement file will contain a corresponding acknowledgement record for each record
received on the batch file.
Acknowledgement Transmitter (1A) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to the
transmitter data received by FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 1A record.
3-10
Coverage
Beginning Date
8
Field Position 508-515 of the incoming 1A record.
11-18
Coverage Ending
Date
8
Field Position 516-523 of the incoming 1A record.
19-26
Transmitter
Control Code
(TCC)
8
Field Position 524-531 of the incoming 1A record.
27-29
Batch Sequence
Number (BSN)
3
References the batch number of the original transmission file
(532-534, 1A Record). This number is for BSA E-Filing internal
use only.
30-59
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record begin with the letter “T” and are 3 alphanumeric
characters in length and left-justified. Unused error code
positions are zero filled.
60-69
User Field
10
Field Position 636-645 of the incoming 1A record.
70-90
Filler
21
Space-filled.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 31
Acknowledgement Filer Information (2A) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to the Filer
Information (2A) Record data received by FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 2A record.
3-7
Sequence Number
5
Field Position 3-7 of the incoming 2A record.
8-21
BSA Identifier
14
Assigned by FinCEN. A unique identifying number.
22-51
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record are 3 alphanumeric characters in length and are left-
justified. Unused error code positions are zero filled.
52-61
User Field
10
Field Position 636-645 of the incoming 2A record.
62-90
Filler
29
Space filled.
Acknowledgement Third Party Preparer (2B) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to the
Third Party Preparer (2B) Record data received by FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 2B record.
3-7
Sequence Number
5
Field Position 3-7 of the incoming 2B record.
8-21
BSA Identifier
14
Assigned by FinCEN. A unique identifying number.
22-51
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record are 3 alphanumeric characters in length and are left-
justified. Unused error code positions are zero filled.
52-61
User Field
10
Field Position 636-645 of the incoming 2B record.
62-90
Filler
29
Space filled.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 32
Acknowledgement Separately Owned Financial Account (3A) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to the
Separately Owned Financial Account (3A) Record data received by FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 3A record.
3-7
Sequence Number
5
Field Position 3-7 of the incoming 3A record.
8-21
BSA Identifier
14
Assigned by FinCEN. A unique identifying number.
22-51
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record are 3 alphanumeric characters in length and are left-
justified. Unused error code positions are zero filled.
52-61
User Field
10
Field Position 636-645 of the incoming 3A record.
62-90
Filler
29
Space filled.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 33
Acknowledgement Jointly Owned Financial Account (4A) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to the
Jointly Owned Financial Account (4A) Record data received by FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 4A record.
3-7
Sequence Number
5
Field Position 3-7 of the incoming 4A record.
8-21
BSA Identifier
14
Assigned by FinCEN. A unique identifying number.
22-51
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record are 3 alphanumeric characters in length and are left-
justified. Unused error code positions are zero filled.
52-61
User Field
10
Field Position 636-645 of the incoming 4A record.
62-90
Filler
29
Space filled.
Acknowledgement Principal Joint Owner (4B) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to the
Principal Joint Owner (4B) Record data received by FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 4B record.
3-7
Sequence Number
5
Field Position 3-7 of the incoming 4B record.
8-21
BSA Identifier
14
Assigned by FinCEN. A unique identifying number.
22-51
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record are 3 alphanumeric characters in length and are left-
justified. Unused error code positions are zero filled.
52-61
User Field
10
Field Position 636-645 of the incoming 4B record.
62-90
Filler
29
Space filled.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 34
Acknowledgement No Financial Interest in Financial Account (5A) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to the No
Financial Interest in Financial Account (5A) Record data received by FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 5A record.
3-7
Sequence Number
5
Field Position 3-7 of the incoming 5A record.
8-21
BSA Identifier
14
Assigned by FinCEN. A unique identifying number.
22-51
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record are 3 alphanumeric characters in length and are left-
justified. Unused error code positions are zero filled.
52-61
User Field
10
Field Position 636-645 of the incoming 5A record.
62-90
Filler
29
Space filled.
Acknowledgement No Financial Interest Account Owner (5B) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to the No
Financial Interest Account Owner (5B) Record data received by FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 5A record.
3-7
Sequence Number
5
Field Position 3-7 of the incoming 5A record.
8-21
BSA Identifier
14
Assigned by FinCEN. A unique identifying number.
22-51
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record are 3 alphanumeric characters in length and are left-
justified. Unused error code positions are zero filled.
52-61
User Field
10
Field Position 636-645 of the incoming 5B record.
62-90
Filler
29
Space filled.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 35
Acknowledgement Consolidated Report for Corporate Filer Financial
Account (6A) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to the
Consolidated Report for Corporate Filer Financial Account (6A) Record data received by
FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 6A record.
3-7
Sequence Number
5
Field Position 3-7 of the incoming 6A record.
8-21
BSA Identifier
14
Assigned by FinCEN. A unique identifying number.
22-51
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record are 3 alphanumeric characters in length and are left-
justified. Unused error code positions are zero filled.
52-61
User Field
10
Field Position 636-645 of the incoming 6A record.
62-90
Filler
29
Space filled.
Acknowledgement Corporate Account Owner (6B) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to the
Corporate Account Owner (6B) Record data received by FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 6A record.
3-7
Sequence Number
5
Field Position 3-7 of the incoming 6A record.
8-21
BSA Identifier
14
Assigned by FinCEN. A unique identifying number.
22-51
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record are 3 alphanumeric characters in length and are left-
justified. Unused error code positions are zero filled.
52-61
User Field
10
Field Position 636-645 of the incoming 6B record.
62-90
Filler
29
Space filled.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 36
Acknowledgement Late Filing (7A) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record contains identifying information and error codes pertaining to any late
filed FBAR report record data received by FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field position 1-2 of the incoming 7A record.
3-7
Transaction Sequence
Number
5
Field position 3-7 of the incoming 7A record.
8-21
BSA Identifier
14
A unique identifying number assigned by FinCEN for each
FBAR in the file.
22-51
Error Codes
30
Please see FBAR Error Code List for a detailed description of
each error code. Error codes are 3 alphanumeric characters in
length and are left-justified. Unused error code positions are
zero filled.
52-61
User Field
10
Field Position 636-645 of the incoming 7A record.
62-90
Filler
29
Space filled.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 37
Acknowledgement Trailer for Transmitter (9Z) Record
This record is created by FinCEN as part of an acknowledgement file returned to the
transmitter. This record is a systems control record and it summarizes the data processed by
FinCEN.
Field
Position(s)
Field Name
Length
Description and Remarks
1-2
Record Type
2
Field Position 1-2 of the incoming 9Z record.
3-12
Number of Filer
Information (2A)
Records in File
10
Generated by FinCEN.
13-42
Error Codes
30
Please see Attachment A - Error Code List for a detailed
description of each error code. Error codes associated with this
record are 3 alphanumeric characters in length and are left-
justified. Unused error code positions are zero filled.
43-52
User Field
10
Field Position 636-645 of the incoming 9Z Record
53-90
Filler
38
Space Filled.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 38
Attachment A – Error Code List
Error
Code
Error Description
Record
Field
Position
Form
Field
Number
Fatal Errors
*A fatal error will result in the rejection of the batch file.
F02
Number of records reported does not match the computer
count for the 2A record.
F04
Number of records reported does not match the computer
count for the 3A record in the file.
F09
Number of records reported does not match the computer
count for the 4A records.
F11
A required 2A record is missing from the submitted file.
F12
A required 2B record is missing from the submitted file.
F10
Number of record reported does not match the computer
count for the 5A record.
F16
A required 1A record is missing from the submitted file.
F18
A required 9Z record is missing from the submitted file.
F22
Number of record reported does not match the computer
count for the 6A record.
F34
An invalid record type was present in Field Position 1-2 in
one or more records of the submitted file.
F37
A duplicate Sequence Number was present in the
submitted file.
F38
The Sequence Number is missing from the submitted file.
F39
A non-numeric Sequence Number is present in the
submitted file.
F88
The Transmitter Control Code (TCC) specified in the file is
not a valid production TCC code.
F93
An invalid line terminator was present on the submitted
file
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 39
Error
Code
Error Description
Record
Field
Position
Form
Field
Number
F94
Cannot continue processing the submitted file because of
previous errors encountered.
F96
One or more invalid characters were present in the
submitted file.
F97
An invalid record sequencing was present on the
submitted file.
F98
An invalid record length was present on the submitted
file.
F99
Unknown file error. Please contact the BSA E-Filing Help
Desk for assistance.
Validation Errors
*Validation errors are for informational purposes only.
E01
This submission cannot be accepted because it contains
significant errors. Please fix and resubmit the file.
E02
This submission has been accepted and will be processed
by FinCEN; however it contains some errors which need
to be corrected once this submission has been
acknowledged.
File Errors
T01
Transmitter name is blank.
1A
3-152
T02
Transmitter street address is blank.
1A
153-252
T03
Transmitter city is blank
1A
253-302
T04
Transmitter state is blank.
1A
303-305
T05
Transmitter ZIP/Postal Code is blank.
1A
306-314
T13
Transmitter county is blank.
1A
315-316
T06
Transmitter telephone number is blank.
1A
317-332
T07
Transmitter contact name is blank.
1A
333-482
T08
Transmitter TIN is blank.
1A
483-507
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 40
Error
Code
Error Description
Record
Field
Position
Form
Field
Number
T09
Coverage beginning date is blank or invalid.
1A
508-515
T10
Coverage ending date is blank or invalid.
1A
516-523
T12
The Transmitter Control Code is blank.
1A
524-531
G01
Calendar year is blank.
2A
8-11
1
G02
Calendar year contains an invalid value.
2A
8-11
1
G03
Amendment indicator contains an invalid code.
2A
12
1
G04
Type of filer is blank.
2A
13
2
G05
Type of filer contains an invalid code.
2A
13
2
G06
Type of filer "Other" description is blank.
2A
14-63
2
G07
Filer U.S. TIN is blank.
2A
64-72
3
G08
Filer U.S. TIN is an invalid number string such as all
zeros, all nines, 123456789, or not equal to nine digits.
2A
64-72
3
G09
Filer TIN Type is blank.
2A
73
3a
G10
Filer TIN Type contains an invalid code.
2A
73
3a
G11
Filer foreign identification type is blank.
2A
74
4a
G12
Filer foreign identification type contains an invalid code.
2A
74
4a
G13
Filer foreign identification "Other" description is blank.
2A
75-124
4a
G14
Filer foreign identification number is blank.
2A
125-149
4b
G15
Filer foreign identification issuing country is blank.
2A
150-151
4c
G16
Filer foreign identification issuing country is not a valid
country code.
2A
150-151
4c
G17
Filer date of birth is blank.
2A
152-159
5
G18
Filer date of birth contains an invalid value.
2A
152-159
5
G19
Filer date of birth is prior to January 1, 1900.
2A
152-159
5
G20
Filer organization/last name is blank.
2A
160-309
6
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 41
Error
Code
Error Description
Record
Field
Position
Form
Field
Number
G21
Filer first name is blank.
2A
310-344
7
G22
Filer state is blank.
2A
565-567
11
G23
Filer state is not a valid state code and filer country is
equal to CA, MX, or US.
2A
565-567
11
G24
Filer ZIP/Postal Code is blank.
2A
568-576
12
G25
Filer ZIP/Postal Code is a nine digit code ending in four
zeros/nines and filer country is equal to US.
2A
568-576
12
G26
Filer ZIP/Postal Code is not equal to five or nine digits or
contains non-numeric values, and filer country is equal to
US.
2A
568-576
12
G27
Filer country is blank.
2A
577-578
13
G28
Filer country is not a valid country code.
2A
577-578
13
G81
Financial Interest indicator is blank.
2A
579
14a
G29
The file contains an invalid code indicator for financial
interest in 25 or more financial accounts.
2A
579
14a
G30
The filer has affirmed that financial interest in 25 or more
financial accounts exists; however, the total number of
accounts is blank or contains an invalid entry.
2A
580-583
14a
G82
Signature Authority indicator is blank.
2A
584
14b
G77
The file contains an invalid code indicator for signature
authority in 25 or more financial accounts.
2A
584
14b
G78
The filer has affirmed that signature authority over 25 or
more financial accounts exists; however, the total number
of accounts is blank or contains an invalid entry.
2A
585-588
14b
G32
Prior Report BSA Identifier contains an invalid value.
2A
589-602
na
G33
Filer signature is blank.
2A
603
44
G34
Filer signature contains an invalid code.
2A
603
44
G35
Third Party Preparer contains an invalid code.
2A
604
44a
G36
Date of signature is blank.
2A
625-632
46
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 42
Error
Code
Error Description
Record
Field
Position
Form
Field
Number
G37
Date of signature is invalid.
2A
625-632
46
G38
Late Filing Reason Code contains an invalid code.
2A
633
na
G39
Maximum value of account is blank.
3A
4A/5A/6A
8-22
9-23
15
G40
Maximum value of account is invalid.
3A
4A/5A/6A
8-22
9-23
15
G41
Account type is blank.
3A
4A/5A/6A
24
25
16
G42
Account type contains an invalid code.
3A
4A/5A/6A
24
25
16
G43
Account type "Other" description is blank.
3A
4A/5A/6A
25-74
26-75
16
G44
Financial institution name is blank.
3A
4A/5A/6A
75-224
76-225
17
G45
Account number is blank.
3A
4A/5A/6A
225-264
226-265
18
G46
State is not a valid state code and country is equal to CA
or MX.
3A
4A/5A/6A
415-417
416-418
21
G47
Country is blank.
3A
4A/5A/6A
427-428
428-429
23
G48
Country is not a valid country code.
3A
4A/5A/6A
427-428
428-429
23
G49
TIN is an invalid number string such as all zeros, all nines,
123456789, or U.S. TIN and not nine digits.
4B
5B/6B
8-32
158-182
25
35
G50
TIN Type is blank.
4B
5B/6B
33
183
25a
35a
G51
TIN Type contains an invalid code.
4B
5B/6B
33
183
25a
35a
G52
State is not a valid state code and country is equal to CA,
MX, or US.
4B
5B
6B
439-441
439-441
334-336
31
40
40
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 43
Error
Code
Error Description
Record
Field
Position
Form
Field
Number
G53
ZIP/Postal Code is a nine digit code ending in four
zeros/nines and filer country is equal to US.
4B
5B
6B
442-450
442-450
337-345
32
41
41
G54
ZIP/Postal Code is not equal to five or nine digits or
contains non-numeric values, and filer country is equal to
US.
4B
5B
6B
442-450
442-450
337-345
32
41
41
G55
Country is not a valid country code.
4B
5B
6B
451-452
451-452
346-347
33
42
42
G56
Preparer Last Name is blank.
2B
8-157
47
G57
Preparer First Name is blank.
2B
158-192
48
G60
Check if Self-Employed contains an invalid code.
2B
228
50
G61
Preparer TIN is blank.
2B
229-253
51
G62
Preparer TIN is an invalid number string such as all zeros,
all nines, 123456789, or not equal to nine digits.
2B
229-253
51
G63
Preparer TIN Type is blank.
2B
254
51a
G64
Preparer TIN Type contains an invalid code.
2B
254
51a
G65
Telephone Number is blank.
2B
255-270
52
G66
Telephone Number contains non-numeric values or is in
an invalid format.
2B
255-270
52
G67
Firm’s Name is blank.
2B
277-426
53
G68
Firm’s TIN is blank.
2B
427-451
54
G69
Firm’s TIN is an invalid number string such as all zeros,
all nines, 123456789, or not equal to nine digits.
2B
427-451
54
G79
Firm’s TIN Type is blank.
2B
452
54a
G80
Firm’s TIN Type contains an invalid code.
2B
452
54a
G70
State is blank.
2B
603-605
57
G71
State is not a valid state code and country is equal to CA,
MX, or US.
2B
603-605
57
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 44
Error
Code
Error Description
Record
Field
Position
Form
Field
Number
G72
ZIP/Postal Code is blank.
2B
606-614
58
G73
ZIP/Postal Code is a nine digit code ending in four
zeros/nines and filer country is equal to US.
2B
606-614
58
G74
ZIP/Postal Code is not equal to five or nine digits or
contains non-numeric values, and filer country is equal to
US.
2B
606-614
58
G75
Country is blank.
2B
615-616
59
G76
Country is not a valid country code.
2B
615-616
59
G83
Late Filing Reason Explanation is blank or a required 7A
record is missing from the submitted file.
7A
8-382
na
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 45
Attachment B – Error Correction
Instructions
This attachment identifies the requirements and procedures for correcting FBAR errors reported
to batch filers during the FBAR acknowledgement process.
Error Categories:
There are two types of errors identified in batch files: fatal errors that result in automatic
rejection of a batch file and file errors that represent errors in data entered in individual fields.
Fatal errors prevent the batch file from being processed. For example, error F18 “A required 9Z
record is missing from the submitted file” is a fatal error because each batch file must contain a
9Z record. Error G01 “Calendar year is blank” is a file error because it indicates required data is
missing from the FBAR.
Correction Requirements:
Filers should immediately correct and resubmit a batch file rejected for fatal errors when
notified by FinCEN the batch file was not accepted.
When an accepted batch file contains FBARs with file errors, those FBARs must be re-filed as
corrected reports with the file errors corrected.
FinCEN requires that filers prevent all reported errors in their future filings.
FinCEN recommends that file error corrections be made no later than 30 days after receiving
error notifications. Furthermore, FinCEN recommends that filers remedy any systemic
problems in their electronic submissions within 30 days of receiving error notifications. If
technical issues prevent filers from implementing corrections within these time frames, filers
should notify FinCEN by writing to:
Financial Crimes Enforcement Network
Office of Compliance
P.O. Box 39
Vienna, VA 22183
This correspondence should explain the technical issues involved that prevent meeting the time
frame, provide an estimate of when the issues will be resolved, and include a contact name and
telephone number.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 46
Correction Procedures:
FBAR batch files are rejected when they contain fatal format errors. Filers must correct all fatal
errors identified in the batch file and resubmit the batch file to BSA E-Filing. Because they were
not accepted by FinCEN, initial report FBARs in the re-submitted batch file are still initial
reports. Do not identify FBARs from a rejected batch file as corrected reports unless they
originally were filed as corrected reports.
If errors involve file errors in the FBARs of an accepted batch file, filers should correct all errors
and file amended reports on the affected FBARs using the following procedures:
Make the corrections to each FBAR that contains errors.
Enter “X” at Field Position 12 “Amendment Indicator” in the Filer Information (2A) Record for
that FBAR.
Ensure that Field Position 551-558 contains a new “Date of Signature” in the Filer Information
(2A) Record.
Complete all other applicable fields in the FBAR in their entirety.
Retransmit the corrected FBAR in a new batch file. Do not re-transmit the original batch file
because this will cause duplicate database entries on any FBARs that were not corrected.
FinCEN monitors FBAR filings to identify financial institutions that fail to correct primary
errors in prior filings or to prevent previously-reported errors of any type in future filings.
FinCEN may report such failures to a financial institution’s primary federal/state regulator or
BSA examiner.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 47
Attachment C – Electronic Filing
Instructions
The following instructions apply only to the electronic filing of the Report of Foreign Bank and
Financial Accounts (FBAR), FinCEN Report 114, through the Financial Crimes Enforcement
Network’s (FinCEN’s) BSA E-Filing System. Unless specifically mentioned in the text, these
instructions do not apply to any other current or prior Bank Secrecy Act (BSA) reports. Also, the
instructions or requirements for any prior or current BSA reports, including paper versions of
the FBAR, do not apply to FBARs filed electronically under these filing requirements and
instructions.
General Instructions
Purpose. FinCEN Report 114, Report of Foreign Bank and Financial Accounts, is used to report
a financial interest in or signature authority over a foreign financial account. The FBAR must be
received by the Department of the Treasury on or before June 30th of the year immediately
following the calendar year being reported. The June 30 filing date may not be extended.
Who Must File an FBAR. A United States person that has a financial interest in or signature
authority over foreign financial accounts must file an FBAR if the aggregate value of the foreign
financial accounts exceeds $10,000 at any time during the calendar year. See General
Definitions, to determine who is a United States person.
General Definitions:
Financial Account. A financial account includes, but is not limited to, a securities, brokerage,
savings, demand, checking, deposit, time deposit, or other account maintained with a financial
institution (or other person performing the services of a financial institution). A financial
account also includes a commodity futures or options account, an insurance policy with a cash
value (such as a whole life insurance policy), an annuity policy with a cash value, and shares in
a mutual fund or similar pooled fund (i.e., a fund that is available to the general public with a
regular net asset value determination and regular redemptions).
Joint Account. A financial account type listed above owned jointly by two or more persons.
Foreign Financial Account. A foreign financial account is a financial account located outside of
the United States. For example, an account maintained with a branch of a United States bank
that is physically located outside of the United States is a foreign financial account. An account
maintained with a branch of a foreign bank that is physically located in the United States is not
a foreign financial account.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 48
Financial Interest. A United States person has a financial interest in a foreign financial account
for which:
1. the United States person is the owner of record or holder of legal title, regardless of
whether the account is maintained for the benefit of the United States person or for the
benefit of another person; or
2. the owner of record or holder of legal title is one of the following:
a. An agent, nominee, attorney, or a person acting in some other capacity on behalf
of the United States person with respect to the account;
b. A corporation in which the United States person owns directly or indirectly: (i)
more than 50 percent of the total value of shares of stock or (ii) more than 50
percent of the voting power of all shares of stock;
c. A partnership in which the United States person owns directly or indirectly: (i)
an interest in more than 50 percent of the partnership's profits (e.g., distributive
share of partnership income taking into account any special allocation
agreement) or (ii) an interest in more than 50 percent of the partnership capital;
d. A trust of which the United States person: (i) is the trust grantor and (ii) has an
ownership interest in the trust for United States federal tax purposes. See 26
U.S.C. sections 671-679 to determine if a grantor has an ownership interest in a
trust;
e. A trust in which the United States person has a greater than 50 percent present
beneficial interest in the assets or income of the trust for the calendar year; or
f. Any other entity in which the United States person owns directly or indirectly
more than 50 percent of the voting power, total value of equity interest or assets,
or interest in profits.
Person. A person means an individual and legal entities including, but not limited to, a limited
liability company, corporation, partnership, trust, and estate.
Signature Authority. Signature authority is the authority of an individual (alone or in
conjunction with another individual) to control the disposition of assets held in a foreign
financial account by direct communication (whether in writing or otherwise) to the bank or
other financial institution that maintains the financial account. See Exceptions, Signature
Authority.
United States. For FBAR purposes, the United States includes the States, the District of
Columbia, all United States territories and possessions (e.g., American Samoa, the
Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, Guam,
and the United States Virgin Islands), and the Indian lands as defined in the Indian Gaming
Regulatory Act. References to the laws of the United States include the laws of the United States
federal government and the laws of all places listed in this definition.
United States Person. United States person means United States citizens; United States
residents; entities, including but not limited to, corporations, partnerships, or limited liability
companies created or organized in the United States or under the laws of the United States; and
trusts or estates formed under the laws of the United States.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 49
Note. The federal tax treatment of an entity does not determine whether the entity has an FBAR
filing requirement. For example, an entity that is disregarded for purposes of Title 26 of the
United States Code must file an FBAR, if otherwise required to do so. Similarly, a trust for
which the trust income, deductions, or credits are taken into account by another person for
purposes of Title 26 of the United States Code must file an FBAR, if otherwise required to do so.
United States Resident. A United States resident is an alien residing in the United States. To
determine if the filer is a resident of the United States apply the residency tests in 26 U.S.C.
section 7701(b). When applying the residency tests, use the definition of United States in these
instructions.
Exceptions:
Certain Accounts Jointly Owned by Spouses. The spouse of an individual who files an FBAR is
not required to file a separate FBAR if the following conditions are met: (1) all the financial
accounts that the non-filing spouse is required to report are jointly owned with the filing
spouse; (2) the filing spouse reports the jointly owned accounts on a timely filed FBAR
electronically signed (PIN) in Item 44; and (3) the filers have completed and signed Form 114a,
“Record of Authorization to Electronically File FBAR’s” (maintained with the filers’ records).
Otherwise, both spouses are required to file separate FBARs, and each spouse must report the
entire value of the jointly owned accounts. See instructions for specific items, Part III, Items 25-
33.
Consolidated FBAR. If a United States person that is an entity is named in a consolidated FBAR
filed by a greater than 50 percent owner, such entity is not required to file a separate FBAR. See
Explanations for Specific Items, Part V.
Correspondent/Nostro Account. Correspondent or nostro accounts (which are maintained by
banks and used solely for bank-to-bank settlements) are not required to be reported.
Governmental Entity. A foreign financial account of any governmental entity of the United
States (as defined above) is not required to be reported by any person. For purposes of this
form, governmental entity includes a college or university that is an agency of, an
instrumentality of, owned by, or operated by a governmental entity. For purposes of this form,
governmental entity also includes an employee retirement or welfare benefit plan of a
governmental entity.
International Financial Institution. A foreign financial account of any international financial
institution (if the United States government is a member) is not required to be reported by any
person.
IRA Owners and Beneficiaries. An owner or beneficiary of an IRA is not required to report a
foreign financial account held in the IRA.
Participants in and Beneficiaries of Tax-Qualified Retirement Plans. A participant in or
beneficiary of a retirement plan described in Internal Revenue Code section 401(a), 403(a), or
403(b) is not required to report a foreign financial account held by or on behalf of the retirement
plan.
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 50
Signature Authority. Individuals who have signature authority over, but no financial interest
in, a foreign financial account are not required to report the account in the following situations:
1. An officer or employee of a bank that is examined by the Office of the Comptroller of the
Currency, the Board of Governors of the Federal Reserve System, the Federal Deposit
Insurance Corporation, the Office of Thrift Supervision, or the National Credit Union
Administration is not required to report signature authority over a foreign financial
account owned or maintained by the bank.
2. An officer or employee of a financial institution that is registered with and examined by
the Securities and Exchange Commission or Commodity Futures Trading Commission is
not required to report signature authority over a foreign financial account owned or
maintained by the financial institution.
3. An officer or employee of an Authorized Service Provider is not required to report
signature authority over a foreign financial account that is owned or maintained by an
investment company that is registered with the Securities and Exchange Commission.
Authorized Service Provider means an entity that is registered with and examined by
the Securities and Exchange Commission and provides services to an investment
company registered under the Investment Company Act of 1940.
4. An officer or employee of an entity that has a class of equity securities listed (or
American depository receipts listed) on any United States national securities exchange is
not required to report signature authority over a foreign financial account of such entity.
5. An officer or employee of a United States subsidiary is not required to report signature
authority over a foreign financial account of the subsidiary if its United States parent has
a class of equity securities listed on any United States national securities exchange and
the subsidiary is included in a consolidated FBAR report of the United States parent.
6. An officer or employee of an entity that has a class of equity securities registered (or
American depository receipts in respect of equity securities registered) under section
12(g) of the Securities Exchange Act is not required to report signature authority over a
foreign financial account of such entity.
Trust Beneficiaries. A trust beneficiary with a financial interest described in section (2)(e) of the
financial interest definition is not required to report the trust's foreign financial accounts on an
FBAR if the trust, trustee of the trust, or agent of the trust: (1) is a United States person and (2)
files an FBAR disclosing the trust's foreign financial accounts.
United States Military Banking Facility. A financial account maintained with a financial
institution located on a United States military installation is not required to be reported, even if
that military installation is outside of the United States.
Filing Information:
When and Where to File. The FBAR is an annual report and must be filed on or before June
30th of the year following the calendar year being reported. The FBAR must be filed
electronically through FinCEN’s BSA E-Filing System. The application to file electronically is
available at http://bsaefiling.fincen.treas.gov/main.html. For help in applying, contact the E-
Financial Crimes Enforcement Network
BSA Electronic Filing Requirements for the Report of Foreign Bank and Financial Accounts
(FBAR) (FinCEN Report 114) 51
Filing Help Desk by calling 1-866-346-9478 (option 1) or via E-mail sent to
BSAEFilingH[email protected].
No Extension of Time to File. There is no extension of time available for filing an FBAR.
Extensions of time to file federal tax returns do NOT extend the time for filing an FBAR.
Record Keeping Requirements. Persons required to file an FBAR must retain records that
contain the name in which each account is maintained, the number or other designation of the
account, the name and address of the foreign financial institution that maintains the account,
the type of account, and the maximum account value of each account during the reporting
period. The records must be retained for a period of 5 years from June 30th of the year following
the calendar year reported and must be available for inspection as provided by law. Retaining a
copy of the filed FBAR can help to satisfy the record keeping requirements.
An officer or employee who files an FBAR to report signature authority over an employer's
foreign financial account is not required to personally retain records regarding these accounts.
Recording information: Complete each FBAR by providing as much information as possible.
Although all items should be completed fully and accurately, items marked with an asterisk (*)
in the instructions must be completed.
NOTE: Throughout these instructions the phrase “check box” and similar wording is used to
denote checking an appropriate box in certain data items on the electronic discrete FBAR. This
is deemed equivalent to instructions in the Electronic Filing Requirements to enter appropriate
codes in the same data items in transmission files. For example, the requirement to check a box
in Item 2 “Type of Filer” in the discrete FBAR is the equivalent of entering one of the codes A
through E in “Type of Filer” in the Electronic Filing Requirements Filer Information (2A)
Record.
Amended reports: An amended report must be filed whenever errors are discovered in a
previously-filed FBAR. Please refer to the BSA Electronic Filing Requirements Attachment B –
Error Correction Instructions for information regarding filing amended FBARs.
Addresses: For addresses in the U.S., Canada, or Mexico enter the permanent street address,
city, two or three letter state/territory/province abbreviation or code, ZIP Code or foreign postal
code, and two letter country code. Provide the apartment number or suite number, if known,
following the street address. A non-location address such as a post office box or rural route
number should be used only if no other street address information is available. ZIP Codes must
be five or nine digits. Nine-digit ZIP Codes cannot end with four zeros or four nines. ZIP Codes
and foreign postal codes must be entered without formatting or special characters such as
spaces or hyphens. For example, the ZIP Code 12354-6120 would be entered as 123546120. The
foreign postal code HKW 702 would be entered HKW702. For other foreign addresses enter the
street address, city, postal code, and two letter country code or address equivalents. Leave the
state item blank. If a foreign address contains address information that does not conform to the
FBAR address format, record equivalent address information in the FBAR address items (except
state). Enter as much of any non-conforming data as will fit in the 100-character street address
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field. Complete any address item that is known, even if some address items cannot be
completed because of incompatible formats (e.g. state codes). No abbreviations are permitted in
city names, which must be completely spelled out. A U.S. city name should match the city name
used by the U.S. Postal Service for the associated state and ZIP Code. For U.S. address use only
the authorized U.S. Postal Service state, territory, or military address abbreviations found at
https://www.usps.com/ship/official-abbreviations.htm. For Canadian provinces and
territories use the Canada Post Corporation codes found at
http://www.canadapost.ca/tools/pg/manual/PGaddress-e.asp#1380608. For Mexican states and
territories use the ISO 3166-2 three-letter codes found at
http://www.commondatahub.com/live/geography/state_province_region/iso_3166_2_state_co
des. For all countries use the ISO 3166-1 two-letter country codes found at
http://www.iso.org/iso/country_names_and_code_elements. Additional information about ISO
3166 codes can be found on the BSA E-Filing Program website.
Telephone numbers: Record all telephone numbers as a single number string without
formatting or special characters such as parentheses, spaces, or hyphens. For example, a
number in the format (NNN) NNN-NNNN would be recorded as NNNNNNNNNN.
Telephone numbers that are part of the North American Numbering Plan used by the U.S.,
Canada, many Caribbean countries, and present/former U.S. Pacific island protectorates must
consist of an area code and seven-digit telephone number
Identifying numbers: Enter all identifying numbers as a single text string without formatting or
special characters such as hyphens or periods. An identifying number in the format NNN-NN-
NNNN would be entered as NNNNNNNNN. Such numbers may include letter and number
characters. Common identifying numbers include account numbers, alien registration numbers,
Employer Identification Numbers (EIN), passport numbers, Social Security Numbers (SSN), and
foreign TIN’s.
Monetary amounts: When recording the maximum value of accounts, record all amounts as
U.S. Dollar amounts rounded up to the next whole dollar. The amount $15,265.25 would be
recorded as $15,266. The maximum value of the account can be determined using the following
steps.
Step 1. Determine the maximum value of each account (in the currency of that account) during
the calendar year being reported. The maximum value of an account is a reasonable
approximation of the greatest value of currency or nonmonetary assets in the account during
the calendar year. Periodic account statements may be relied on to determine the maximum
value of the account, provided that the statements fairly reflect the maximum account value
during the calendar year. For Item 15, if the filer had a financial interest in more than one
account, each account must be valued separately. For an account denominated in U.S. Dollars,
the maximum value of the account is the largest U.S. Dollar value of the account during the
report year.
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Step 2. In the case of non-United States currency, convert the maximum account value for each
account into United States dollars. Convert foreign currency by using the Treasury's Financial
Management Service rate (select Exchange Rates under Reference & Guidance at
www.fms.treas.gov) for the last day of the calendar year. If no Treasury Financial Management
Service rate is available, use another verifiable exchange rate and provide the source of that rate.
In valuing currency of a country that uses multiple exchange rates, use the rate that would
apply if the currency in the account were converted into United States dollars on the last day of
the calendar year.
If the maximum account value of a single account or aggregate of the maximum account values
of multiple accounts exceeds $10,000, an FBAR must be filed. An FBAR is not required to be
filed if the person did not have $10,000 of maximum value or aggregate maximum value in
foreign financial accounts at any time during the calendar year.
For United States persons with a financial interest in or signature authority over fewer than 25
accounts that are unable to determine if the aggregate maximum account values of the accounts
exceeded $10,000 at any time during the calendar year, complete the appropriate Part II, III, IV,
or V section for each of these accounts and check the “amount unknown” box, item 15a.
Prohibited Entries: The following entries are prohibited in text fields.
a. AKA
b. COMPUTER GENERATED
c. CUSTOMER
d. DBA
e. NONE
f. NOT APPLICABLE
g. NON CUSTOMER
h. OTHER
i. SAME
j. SAME AS ABOVE
k. SEE ABOVE
l. SIGNATURE CARD
m. UNKNOWN
n. VARIOUS
o. XX
Name Editing Instructions: Because many names do not consist of a single first name, middle
name, and last name, care must be taken to ensure these names are entered properly in the
FBAR. This is especially important when there are separate fields for the last name, first name,
and middle name. Some names have multiple surnames (family names) or given names. Others
may not be written in [first name] [middle name] [last name] order. Multiple surnames must be
entered in the last name field. For example, Spanish names may be written in the order of given
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name, father's last name, and mother's last name, e.g., “Juan Vega Santiago.” Thus the surname
“VEGA SANTIAGO” would be entered in the last name field with-”JUAN” entered in the first
name field. Some Spanish surnames consist of three names (e.g., father’s last name, mother’s
last name, and husband’s first last name). In that case all three would be entered in a last name
field. In some cultures names consist of multiple first names and a single family name, not
necessarily in (first name) (last name) order. For example, the Korean name “Kim, Chun Nam”
consists of the family name “Kim” and the first name “Chun Nam” separated by a comma and
space. There is no middle name. In this case “KIM” would be entered in the last name field and
“CHUN NAM” would be entered in the first name field. Nothing is entered in the middle name
field. When an individual name is entered in a single name field it should be entered in [first
name] [middle name] [last name] order regardless of any foreign naming conventions. Thus,
“Kim, Chun Nam” would be entered as “CHUN NAM KIM” in a single field.
Filing by Third Party Preparer: An FBARs may be completed and filed on behalf of the filer
and/or owner of the foreign account(s) by a third party preparer. The filer or owner who is
using a third party preparer should complete and maintain a record of FinCEN Form 114a,
FinCEN BSA E-Filing Signature Authorization Record, to authorize the third party filing. Do
not file or send the completed Form 114a to FinCEN. Form 114a must be maintained by the filer
or owner and made available to FinCEN or IRS on request. The third party preparer will
complete FBAR Parts I through V and the Signature section using the following Item
Instructions.
NOTE: Spouses filing a joint FBAR also may use the Form 114a to approve/designate which
spouse will sign the report.
Item Instructions:
Filers, using their registered user IDs and password, must log into the BSA E-Filing website
(http://bsaefiling.fincen.treas.gov/main.html) to file an FBAR. The FBAR report is selected from
the menu on the left side of the webpage. Under the “Reports” section of the menu, double-click
on the entry “File FBAR.” Follow the instructions on the page to begin a new report or to
continue an existing report. Selecting a new report will open to a header/cover page that will
display the FBAR version number, OMB control number, and several other items of
information.
1. Filing Name: The filer will enter a unique name for the report being filed. Filers will use
this name to track the status of the report in the BSA E-Filing system. Select a name such
as “John’s 2013 FBAR” or “entity name 2013 FBAR” etc. This is a filer determined name.
2. Select the appropriate check box for submission type; New report or Amendment
3. If an authorized third party is filing this report, check the box provided and complete
the third party section on the first page of the report.
4. If this report is being late filed (i.e., filed after June 30 of the year following the reporting
year) check a box (a through i) to indicate the reason. If one of the provided selections
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does not explain the reason, select “z” other and provide a written explanation in the
text box provided.
NOTE: If you are filing this report late because an earlier FinCEN filing waiver applied
to you, check box “z” other and identify the waiver by number (e.g., FinCEN notice
2011-1 etc.) in the text field provided.
Scroll down to or select page one of the report (page following the header/cover page)
1. *Calendar year – This report is for calendar year ended 12/31
(Check if) Amended
Item 1. Enter the calendar year being reported as a numeric 4-position entry in the format:
YYYY, e.g. 2012. If the FBAR amends a prior report, select "Amendment" from the Submission
Type drop-down menu on the FBAR Header page.
Part I — Filer information
2. *Type of filer
a. (Check if) Individual
b. (Check if) Partnership
c. (Check if) Corporation
d. (Check if) Consolidation
e. (Check if) Fiduciary or other (* and specify type in space provided)
Item 2. Check the box that describes the filer. Individuals, including those reporting only
signature authority, should check box “a”. If filing a consolidated FBAR, check box “d”. To
determine if a consolidated FBAR can be filed, see the instructions for Part V. A corporation
which owns directly or indirectly more than a 50 percent interest in one or more other entities
required to file this report will be permitted to file a consolidated report. If the type of filer is
not covered by options “a” through “d,” check box “e” and record the type of filer in the
associated text field. Consolidated reports should be signed by an authorized official of the
parent entity. Persons that should check box “e” include, but are not limited to, trusts, estates,
limited liability companies, and tax-exempt entities (even if the entity is organized as a
corporation). A disregarded entity must check box “e” and enter the type of entity followed by
“(D.E.)”. For example, a limited liability company that is disregarded for United States federal
tax purposes would enter “limited liability company (D.E.)”.
3. *U.S. Taxpayer Identification Number
If filer has no U.S. Identification Number complete Item 4.
Item 3. Provide the filer's U.S. Taxpayer Identification Number (TIN). Generally, this is the
filer's Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or
Employer Identification Number (EIN). If the filer does NOT have a U.S. TIN, complete Item 4.
3a TIN type. Check the appropriate box to indicate the type of number entered in item 3.
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4. Foreign identification (*Complete only if item 3 is not applicable)
a. (Check if) Passport
(Check if) Foreign TIN
(Check if) Other
Other description
b. Number
c. Country of issue (Two letter designation from ISO 3166-1 Country code lists)
Item 4. Complete Item 4 only if the filer does NOT have a United States Taxpayer Identification
Number. Item 4 requires the filer to provide information from an official foreign government
document to verify the filer's nationality or residence. Check the appropriate type of document,
either Passport, Foreign TIN, or Other. If “Other” is checked provide the type of document in
the associated text field. Enter the document number followed by the country of issuance.
5. Individual’s date of birth
Item 5. Enter the filer’s date of birth in the format MM/DD/YYYY where MM is the month, DD
is the day, and YYYY is the year. Zero (0) should precede any single digit number. For example,
if the filer's date of birth is June 1, 1948, enter 06/01/1948 in Item 5.
6-8. Filer name
6. Last name or organization name
7. First name
8. Middle initial
8a. Suffix
Items 6-8a. Enter the name of the filer. If the filer is an organization, enter the name in Item 6
and leave Items 7, 8 and 8a blank. If the filer is an individual, enter the filer's last name in Item
6, first name in Item 7, middle initial in Item 8, and any name suffix in 8a. If there is no middle
initial, leave Item 8 blank. If there is no name suffix leave Item 8a blank. See the Name Editing
Instructions in the General Instructions section above for additional information on entering
names in fields.
9-13. Filer address
9. Mailing address (number, street, and apt. or suite no.)
10. City
11. State
12. ZIP/Postal Code
13. Country
Items 9-13. Enter the filer's address. An individual residing in the United States must enter the
street address of the individual's United States residence, not a post office box. An individual
residing outside the United States must enter the individual's United States mailing address. If
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the individual does not have a United States mailing address, the individual must enter a
foreign residence address. An entity must enter its United States mailing address. If the entity
does not have a United States mailing address, the entity must enter its foreign mailing address.
See the Address instructions in the General Instruction section above for additional information
on entering address data in fields.
14. a) Does the filer have a financial interest in 25 or more financial accounts?
(Check if) Yes (*Enter total number of accounts in space provided) Do not complete Part II or Part
III, but maintain records of the information.
(Check if) No
b) Does the filer have signature authority over but no financial interest in 25 or more financial
accounts?
(Check if) Yes (*Enter total number of accounts in space provided) Complete Part IV, items 34
through 43 for each person on whose behalf the filer has signature authority.
(Check if) No
Item 14. (14a) if the filer has a financial interest in over 25 or more foreign financial accounts
check the yes box, and enter the total number of accounts. Leave blank Part II (Continuation of
Separate Accounts) or Part III (Joint Accounts) of this report, but maintain records of the
information. (14b) if the filer has signature authority only (no financial interest), over 25 or more
foreign financial accounts check the yes box, and enter the total number of accounts. Complete
only items 34-43 of Part IV for each person on whose behalf the filer has signature authority. If
the group of entities covered by a consolidated report has a financial interest in 25 or more
foreign financial accounts, the reporting parent corporation need only complete Part V (for
consolidated reporting) Items 34 through 42, for the identity information of the account owners,
but need not complete the account information. Detailed information about each account,
including all information called for on this report, must be recorded and retained for five years
from June 30 of the year following the calendar year reported. Any person who reports 25 or
more foreign financial accounts in item 14a or item 14b, must provide all the information
omitted from Part II, III, IV or V, as appropriate, if the information is requested by FinCEN or
the IRS. Filers must comply with applicable recording keeping requirements. See Record
Keeping Requirements under Filing Information in the General Instructions above.
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Part II — Information on financial account(s) owned separately
Part II records information on accounts owned separately by the filer. It should not be used to
record information on jointly-owned accounts (Part III), signature authority but no financial
interest accounts (Part IV), or accounts involved in a consolidated report (Part V).
15. Maximum value of account during calendar year.
Item 15. Enter the maximum value of the account in U.S. Dollars during the calendar year being
reported. See the General Instructions on Monetary Amounts for guidance on determining the
maximum value of an account. Use the end of the year conversion rate.
15a. Amount unknown. Check this box if the value of the account cannot be determined.
16. Type of account
a. (Check if) Bank
b. (Check if) Securities
c. (Check if) Other (*and specify type in space provided)
Item 16. Check the appropriate box to describe the type of account. If "Other" is checked, enter a
brief description of the account in the associated text field.
17. Name of financial institution in which account is held
Item 17. Provide the full name of the financial institution in which account is held.
18. Account number or other designation
Item 18. Provide the account number used by the financial institution to designate the account.
19-23. Financial institution address
19. Mailing address (number, street, suite number) of financial institution in which
account is held
20. City
21. State, if known
22. Foreign Postal Code, if known
23. Country
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Items 19-23. Provide the complete mailing address of the financial institution where the account
is held. See the General Instruction on Addresses for further information on entering address
data.
Part III — Information on financial account(s) owned jointly
Note: If jointly filing with a spouse, both parties should complete and sign Form 114a.
Completing the Form 114a with both spouses signing the form completes the necessary
requirement that will permit one spouse to electronically sign (PIN) a single report for both
parties instead of filing two FBARs. The Form 114a is available on the FinCEN (under the
forms tab) and BSA E-File websites. Keep this form for your records, do not send to FinCEN.
Enter information in the applicable parts of the report only. If there is not enough space to
provide all account information, click the “+” sign on the electronic report to add additional
Part III’s and complete additional pages of the required Part as necessary.
15-23. Account information
Items 15-23. Enter the information about the account and the financial institution in which the
account is held. See Part II for instructions on Items 15-23. Each joint owner must report the
entire value of the account as determined under Item 15.
24. Number of joint owners for this account
Item 24. Enter the number of joint owners for the account. If the exact number is not known,
provide an estimate. Do not count the filer when determining the number of joint owners.
25-33. Joint owner information
Items 25-33. Use the identifying information of the principal joint owner (excluding the filer) to
complete Items 25-33. Leave blank items for which no information is available. If the filer's
spouse has an interest in a jointly owned account, the filer's spouse is the principal joint owner.
Enter on line 26 the last name of the joint spousal owner. See Exceptions, Certain Accounts
Jointly Owned by Spouses, to determine if the filer's spouse is required to independently report
the jointly owned accounts.
25. Taxpayer Identification Number (TIN) of principle joint owner, if known.
Item 25. Taxpayer Identification Number (TIN) of Principle Joint Owner. Enter the TIN of the
principle joint owner on the account; this can be either an SSN (individual) or EIN (entity) or
foreign. Numbers should be entered as a single number string without formatting or special
characters such as parentheses, spaces, or hyphens.
25a. TIN type. Check the appropriate box to indicate the type on number entered in item 25.
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26-28 Joint owner name
26. Last name or organization name of principle joint owner
27. First name of principle joint owner, if known
28. Middle initial, if known
28a. Suffix
Items 26-28a. Enter the name of the organization/individual of the principle joint owner. If the
principle joint owner is an individual, enter the individual’s last name in Item 26, first name in
Item 27, middle initial in Item 28 and name suffix in 28a. If there is no middle initial, leave Item
28 blank. If there is no suffix leave item 28a blank.
29-33. Principle joint owner mailing address
19. Mailing address (number, street, suite number) of principal joint owner, if known
20. City, if known
21. State, if known
22. ZIP/Postal Code, if known
23. Country
Items 29-33. Enter the address of the principal joint owner. If the principal joint owner resides
in the United States, enter the street address of the joint owner’s United States residence, not a
post office box. If the principal joint owner resides outside the United States, enter the joint
owner’s United States mailing address. If the principal joint owner has no U.S. mailing address
the filer may provide a foreign address. Enter an organization joint owner’s United States
mailing address. See the Addresses instructions in the General Instruction section above for
additional information on entering address data in fields.
Part IV — Information on financial account(s) where filer has signature authority but no
financial interest in the account(s)
Part IV records information on foreign financial accounts where a filer with signature authority
over the accounts but has no financial interest in the accounts. Filers with signature authority
over 25 or more foreign financial accounts must complete only Items 34-43 for each person on
whose behalf the filer has signature authority. In addition, United States person who (1) resides
outside of the United States, (2) is an officer or employee of an employer who is physically
located outside of the United States, and (3) has signature authority over a foreign financial
account that is owned or maintained by the individual's employer should only complete Part I
and Items 34-43 of Part IV. Part IV should only be completed one time with information about
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the individual's employer. If additional Part IV’s are required, click on the “+” sign on the
electronic report to add copies.
15-23. Account information
Items 15-23. Enter the information about the account and the financial institution in which the
account is held. See Part II for instructions on Items 15-23. Each joint owner must report the
entire value of the account as determined under Item 15.
Items 34-42. Provide the name, address, and identifying number of the owner of the foreign
financial account for which the individual filer has signature authority over but no financial
interest in the account. If there is more than one owner of the account for which the individual
has signature authority, provide the information in Items 34-42 for the principal joint owner
(excluding the filer).
34, 36, 37. Account owner name
34. Last name or organization name of account owner
36. First name
37. Middle initial
37a. Suffix
Items 34, 36, 37. Enter the name of the account owner. If the owner is an entity , enter the name
in Item 34 and leave Items 36 and 37 blank. If the owner is an individual, enter the owner's last
name in Item 34, first name in Item 36, middle initial in Item 37 and any name suffix in item 37a.
If there is no middle initial, leave Item 37 blank. If there is not name suffix, leave item 37a blank.
See the Name Editing Instructions in the General Instructions section above for additional
information on entering names in fields.
35. Tax identification number of account owner
Item 35. Enter the Taxpayer Identification Number of the account owner. Numbers should be
entered as a single number string without formatting or special characters such as parentheses,
spaces, or hyphens.
Item 35a. TIN type. Check the appropriate box to indicate the type on number entered in item
35.
38-42. Account owner mailing address
38. Mailing address (number, street, and apt. or suite no.)
39. City
40. State
41. ZIP/Postal Code
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42. Country
Items 38- 42. Enter the address of the account owner. If the individual account owner resides
in the United States, enter the street address of the individual account owner’s United States
residence, not a post office box. If the individual account owner resides outside the United
States, enter the individual account owner’s United States mailing address. If the account
owner has no U.S. mailing address the filer may provide a foreign address. Enter an
organization account owner’s United States mailing address. See the Addresses instructions in
the General Instruction section above for additional information on entering address data in
fields.
43. Filer’s title with this owner
Item 43. Enter filer’s title for the position which gives him signature authority over the owner’s
account.
Part V — Information on financial account(s) where filer is filing a consolidated report
An entity that is a United States person that owns directly or indirectly a greater than 50 percent
interest in another entity that is required to file an FBAR is permitted to file a consolidated
FBAR on behalf of itself and such other entity. Check box “2d” in Part I and complete Part V. If
filing a consolidated FBAR and reporting 25 or more foreign financial accounts, complete only
Part V Items 34-42 for each entity included in the consolidated FBAR. If additional Part V’s are
required, click on the “+” sign on the electronic report to add copies.
15-23. Account Information
Items 15-23. Enter the information about the account and the financial institution in which the
account is held. See Part II for instructions on Items 15-23.
34. Organization name of account owner
Item 34. Organization name of account owner. Enter the entities name of the account owner as
shown on the books of the financial institution.
35. Tax Identification Number of Account Owner
Item 35. Taxpayer identification number (TIN) of account owner. Numbers should be entered
with no spaces, dashes, or other punctuation.
Item 35a. TIN type. Check the appropriate box to indicate the type on number entered in item
35.
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38-42. Account owner mailing address
Items 38-42. Enter the account owner’s mailing address. See Part III for instructions on Items
38-42.
Signature
44. Filer Signature
Item 44. A discrete or batch-filed FBAR is considered signed by the filer when electronically
signed with a PIN on the header/cover page of the discrete FBAR or completion of the 2A
record in the batch file.
44a. Check here if this report is completed by a third party preparer.
Item 44a. Check this box if the FBAR has been completed by a third party preparer. Complete
in the Third Party Preparer Use Only section all of Items 47 through 59 that apply.
45. Filer Title, if not reporting a personal account.
Item 45. Enter the filer’s title when the individual that is filing the FBAR has signature authority
over the account(s) or is authorized to file on behalf of a legal entity, such as a corporation,
which is shown as the filer. Leave Item 45 blank if the filer is reporting as an individual because
of a personal financial interest in the account(s). An individual filing because of a financial
interest in his individual accounts is filing as an individual.
46. Date (MM/DD/YYYY)
Item 46. This item will auto-populate with the current date when a discrete FBAR is signed on
the header/cover page with the filer’s PIN. In a batch-filed FBAR this date is the date recorded
in Date of Signature (Item 46) in the Filer Information (2A) Record.
Note: When the FBAR is completed, return to the header/cover page to validate the report, save
a copy of the report, print a copy for your records. Then sign with your PIN and submit the
report.
Third party preparer information
Note: Completion of this section is not required for spouses filing jointly.
47-49. Third party preparer name
47. Preparer’s last name
48. First name
49. MI
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Items 47. Enter the name of the preparation firm employee or of the self-employed preparer
that prepared the FBAR. If the preparer has no middle initial, leave that field blank. See the
Name Editing Instructions under General Instructions for additional information on entering
names.
50. Check if self-employed
Item 50. Check this box if the third party preparer is a self-employed individual. Leave Items 53
“Firm’s name” and 54 “Firm’s EIN” blank.
51. TIN
Item 51. Enter the personal TIN of the preparation firm’s employee or the self-employed
preparer. This should be the Preparer Tax Identification Number (PTIN) issued to the preparer
by the IRS. If the preparer has no PTIN, enter the preparer’s Social Security Number (SSN) or
Individual Taxpayer Identification Number (ITIN). The TIN should be entered as a single
number string without formatting or special characters such as parentheses, spaces, or hyphens.
Item 51a. TIN type. Check the appropriate box to indicate the type of number entered in item
51.
52. Contact phone no.
52a. Ext.
Item 52-52a. Enter the third party preparer’s contact telephone number in Item 53 and the
telephone extension number, if any, in Item 52a. Enter all numbers with no formatting such as
spaces, dashes, or other punctuation.
53. Firm’s name
Item 53. Enter the name of the preparing firm. Leave Item 53 blank if the self-employment box
in Item 50 was checked.
54. Firm’s TIN
Item 54. Enter the preparing firm’s TIN. Leave Item 54 blank if the self-employment box in
Item 50 was checked.
Item 54a. TIN type. Check the appropriate box to indicate the type of number entered in item
54.
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55-59. Preparer’s address
55. Mailing address (number, street, apt. or suite no.)
56. City
57. State
58. ZIP/Postal Code
59. Country
Items 55-59. Enter the preparing firm’s or self-employed preparer’s address. Follow the
Addresses instructions in the General Instructions for additional information on entering
addresses in these items.
Penalties
A person who is required to file an FBAR and fails to properly file may be subject to a civil
penalty not to exceed $10,000 per violation. If there is reasonable cause for the failure and the
balance in the account is properly reported, no penalty will be imposed. A person who willfully
fails to report an account or account identifying information may be subject to a civil monetary
penalty equal to the greater of $100,000 or 50 percent of the balance in the account at the time of
the violation. See 31 U.S.C. section 5321(a)(5). Willful violations may also be subject to criminal
penalties under 31 U.S.C. section 5322(a), 31 U.S.C. section 5322(b), or 18 U.S.C. section 1001.
Secure Data Transfer Mode Users
FinCEN provides the ability for filers to submit batch files securely via the Internet using a
VPN device or Connect:Direct software. For more information on how to setup these
connections, please contact the BSA E-Filing Help Desk at 1-866-346-9478 or via email at
BSAEFilingHelp@fincen.gov. The Help Desk is available Monday through Friday from 8 a.m.
to 6 p.m. EST. Please note that the Help Desk is closed on Federal holidays. For filers using this
option for filing, SDTM users can submit a single file containing the FBAR batch data. The file
naming convention is as follows:
Submission type – FFBARST
Date/Time - This will be a date-time stamp to guarantee filename uniqueness
year – YYYY
month – MM day – DD hour – hh
minute – mm
second – ss
Organization name –custom naming by the submitting organization.
Example file name: FFBARST.20120609153015.BANKORGNAME
