FBAR has changed to a new due date of April 18, 2016. However since this is a change over prior years, there is an automatic extension to October 16. You must file online using:
http://bsaefiling.fincen.treas.gov/main.html
Simply go to that link and follow the instructions. You will be given an opportunity to click on why you are late. I clicked "records not available".
United States persons are required to file an FBAR if:
- the United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
- the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported.
Due date for 2016 FBARs is April 18, 2017, but a six-month automatic extension of the filing deadline to October 16 is available without having to file a specific extension request. (Previously, the deadline for filing the FBAR was June 30, without regard to the due date of the filer’s income tax return, and no extensions were available.) E-filing remains the order of the day. Rather than paper filings of old Form TD F 90-22.1, filers must e-file their FBAR, including any delinquent or amended FBARs for prior years, using the BSA E-Filing System. Filers must ensure that their FBARs are received by the due date.
