FBAR — Report of Foreign Bank and Financial Accounts (31 U.S.C. § 5314, 31 C.F.R. § 1010.350, FinCEN Form 114)

39 sections.

Statute — 31 U.S.C. ch. 53, subch. II (Bank Secrecy Act)

Regulations — 31 C.F.R. part 1010

31-cfr-1010-306 31 C.F.R. § 1010.306 — Filing of reports
31-cfr-1010-350 31 C.F.R. § 1010.350 — Reports of foreign financial accounts
31-cfr-1010-420 31 C.F.R. § 1010.420 — Records to be made and retained by persons having financial interests in foreign financial accounts
31-cfr-1010-810 31 C.F.R. § 1010.810 — Enforcement; delegation to the IRS
31-cfr-1010-821 31 C.F.R. § 1010.821 — Penalty adjustment and table

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fincen-form-114a FinCEN Form 114a — Record of Authorization to Electronically File FBARs

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