Format

Unlike XML files used by the IRS MeF system, FBARs e-filed through the FinCEN batch filing process utilize a text-based, fixed-length file format. A condensed sample of an FBAR text file is shown below:

To simplify the validation process and to display the FBAR e-file using the existing EFile Viewer, we first create an XML file of the FBAR information. When the FBAR efile is transmitted to FinCEN, we then convert this XML file to the required text-based format.

Part of the FBAR text file is shown below in XML format:

E-file/fbar_oit_3.htm/TY2021

Last Modified: 09/18/2019

Last System Build: 08/30/2022