Signature

FBARs may be completed and filed on behalf of the filer and/or owner of the foreign account(s) by a third party preparer. The filer or owner, who is using a third party preparer, should complete and maintain a record of FinCEN Form 114a, FinCEN BSA E-Filing Signature Authorization Record, to authorize the third party filing. Copies of Form 114a must be retained by the filer/owner and the person authorized to file on behalf of the filer/owner for a period of five years, and be made available to FinCEN or IRS on request.

E-file/fbar_oit_4.htm/TY2021

Last Modified: 03/20/2020

Last System Build: 08/30/2022