Skip to main content
Home >   Tax Compliance

Foreign Bank Account Filing Requirements

Under the Bank Secrecy Act and applicable Treasury Regulations, U.S. persons generally must electronically file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (commonly referred to as an "FBAR"), by April 15 of the year following any year during which they possessed signature or other authority over, or had a financial interest in, foreign financial accounts whose aggregate value exceeded $10,000 at any time during such calendar year.

The Financial Crimes Enforcement Network (FinCEN) has mandated electronic filing of the FBAR, effective for calendar year 2013 and forward.

The Controller's Office issues guidance and prepares certain parts of the FBAR for those Dartmouth personnel who have an FBAR filing requirement annually. FBAR forms for the current year prepared by the Controller's Office must be received by the Department of the Treasury by April 15 of the following year (e.g. calendar year 2017 files by April 15, 2018).

If you have any questions about your Dartmouth-related FBAR filing requirement, please contact Tax at

Last Updated: 10/25/17