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IRS Offers Additional Relief for Filing 2008 (and Earlier) FBARs
August 7, 2009


By: David I. Shapiro, Brian Kniesly

Today, the IRS announced relief for certain taxpayers with regard to FBAR filings for 2008 and earlier years.  The relief, which provides that the FBAR may be filed by June 30, 2010 without being subject to penalty, is limited to persons with (i) signature authority over, but no financial interest in, a foreign financial account and (ii) a financial interest in, or signature authority over, a foreign commingled fund.
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