The Foreign Bank and Financial Accounts reporting form, Financial Crimes Enforcement Network Report 114, is available in the Bank Secrecy Act e-filing section of the U.S. Treasury website. The form is filed electronically without site registration requirement. A copy of the completed form is printable for personal records.
The FBAR filing requirement is triggered when a U.S.-based individual or business has a financial interest in, or signature authority over, a foreign financial account valued over $10,000. The report is calendar-year based and is due, as of January 2015, on June 30 of the following year. No extensions are available for late filing, and penalties are assessed for inaccurate or missing reports.