Delinquent FBAR Submission Procedures

Delinquent FBAR Submission Procedures

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The Delinquent FBAR Submission Procedures allow certain U.S. taxpayers to file late FBARs without IRS penalties when all income from the foreign accounts was already reported and taxed on their U.S. returns.

Why it matters for U.S. expats

Missing an FBAR is common for U.S. expats with foreign bank accounts, pensions, investment accounts, or signature authority. These procedures can fix a late FBAR problem without penalties, but only when the issue is limited to the FBAR itself. If foreign income was also missed, another compliance route may be needed.

Common questions

1. Who qualifies for the Delinquent FBAR Submission Procedures?

You may qualify if you missed one or more required FBARs, reported and paid tax on all income from those accounts, have not been contacted by the IRS about the missing FBARs, and do not need the Streamlined Filing Compliance Procedures or Voluntary Disclosure Practice.

2. Can U.S. expats use these procedures if they forgot to file an FBAR?

Yes, if the only issue is the late FBAR and all income from the foreign accounts was already reported on the U.S. tax return.

3. Can these procedures be used if foreign income was not reported?

No. If income from the foreign accounts was left off the tax return, the Streamlined Filing Compliance Procedures or another route may be more appropriate.

4. How many years of late FBARs should be filed?

File all delinquent FBARs required for open years. Many taxpayers review the six-year FBAR period, but the correct number depends on the facts.

5. How are late FBARs submitted?

Late FBARs are filed electronically through the BSA E-Filing System. The filer must select a reason for filing late and include an explanation.

6. Will the IRS charge penalties for late FBARs filed through these procedures?

The IRS will not impose penalties if the taxpayer qualifies, properly reported all income from the accounts, paid all related tax, and has not already been contacted about the delinquent FBARs.

7. Are late FBARs automatically audited?

No. Late FBARs submitted through these procedures are not automatically audited, but they can still be selected through normal audit processes.

8. Can these procedures be used after an IRS notice?

Not if the IRS has already contacted you about the delinquent FBARs. Professional advice is important before filing anything after IRS contact.

9. What is the difference between Delinquent FBAR Submission Procedures and streamlined filing?

The Delinquent FBAR Submission Procedures are for missed FBARs when all income was already reported. Streamlined filing is for non-willful taxpayers who also need to correct tax returns, foreign income, or other offshore reporting failures.

When to get help

Professional guidance is important when:

  • You missed one or more FBAR deadlines.
  • You are unsure whether income from the accounts was fully reported.
  • You also missed Form 8938, Form 5471, Form 3520, or another international form.
  • You have received an IRS notice or audit letter.
  • You need to decide between Delinquent FBAR Submission Procedures and Streamlined Filing Compliance Procedures.
  • You are unsure whether your failure was willful or non-willful.
  • You have joint accounts, business accounts, pension accounts, or signature authority accounts.

Bright!Tax can review your filing history, determine whether these procedures fit your situation, and prepare the late FBARs correctly. Get started with Bright!Tax.

Official sources

Reviewed by

Katelynn Minott, CPA & CEO

Last reviewed

July 2026

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