FinCEN clarifies that, in line with the due dates for federal income tax returns, (normally April 15 this year but April 15 falls on a Sunday and April 16 is Emancipation Day in DC) for the 2017 tax season the FBAR Form 114 is due on April 17. Additionally, there is an automatic extension available until October 15, 2018.
The Financial Crimes Enforcement Network (FinCEN) reminds filers that the annual due date for filing the Report of Foreign Bank and Financial Account forms (FBARs) is April 15. The FBAR filing deadline follows the Federal income tax due date guidance, which notes that when the Federal income tax due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Accordingly, the due date for FBAR filings for foreign financial accounts maintained during calendar year 2017 is April 17, 2018, consistent with the Federal income tax due date this year. Filers who fail to file their 2017 calendar year FBAR by April 17, 2018, have an automatic extension up to October 15, 2018.
For more information, please see https://www.fincen.gov/sites/default/files/shared/FBAR_Due_Date_Clarification_PD02-02-2018.pdf