FBAR Filing Checklist 2026: Do You Need to File FinCEN Form 114?

FBAR Obligation Checker

Answer the questions below to find out if you need to file an FBAR for 2026.

For Each Foreign Account

• Full legal name of the financial institution
• Full account number (as shown on your statement)
• Complete address of the bank/financial institution
• Country where the account is held
• Maximum value of the account during 2026 (in USD — use year-end Treasury rate for conversion)
• Account type (bank, securities, other)
• Whether account is solely owned, jointly owned, or signature authority only
• If jointly owned: name, address, TIN of each joint owner

Accounts That May Require Reporting

• UK current accounts and savings accounts (Barclays, HSBC UK, NatWest, Lloyds, etc.)
• UK ISA accounts (cash ISA or stocks and shares ISA)
• UK investment or brokerage accounts (Hargreaves Lansdown, AJ Bell, Interactive Investor, etc.)
• UK pension accounts (SIPP, workplace pension) — if these constitute foreign financial accounts
• Fintech accounts (Revolut, Monzo, Starling, Wise) where held in a UK-incorporated entity
• PayPal, Venmo, or other payment accounts held with UK/EU-incorporated entities
• Any foreign account over which you have signature authority (business accounts, employer accounts)

Filing Deadlines

• Original due date: April 15, 2027 (for 2026 FBAR)
• Automatic extension available to: October 15, 2027 (no form required)
• FBAR is filed online at BSA E-Filing System (bsaefiling.fincen.treas.gov) — not through the IRS