For US persons who missed FBARs, last checked November 1, 2026

The Delinquent FBAR Submission Procedures Are Gone: What to Do Now

For years, people who had reported their income but missed FBARs could file late under a published IRS procedure. The IRS no longer lists it. Here is what changed, what the IRS says today, and the routes that remain, from IRS and FinCEN pages.

What changedLate FBARs todayReasonable causeStreamlinedHow to choose

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Quick answer

What happened to the Delinquent FBAR Submission Procedures?

The IRS options page, reviewed June 30, 2026, no longer lists them, and their former IRS page now returns "not found" (IRS options page). It lists three options instead: the Streamlined procedures, the delinquent international information return procedures and the Voluntary Disclosure Practice. Late FBARs can still be filed. The IRS now says that if it has not contacted you and you are not under investigation, you should file them as soon as possible to keep potential penalties to a minimum (IRS). What is gone is the published procedure that people relied on to file without a penalty.

Prepared by Illuminous Accounting · Sources checked November 1, 2026

At a glance

What changed: The IRS no longer lists the Delinquent FBAR Submission Procedures
Can I still file late?: Yes, through FinCEN, with a reason for filing late
Is there still a no-penalty promise?: Not a published one. Reasonable cause remains in the law for non-willful violations
If income was also missed: Look at the Streamlined procedures before filing anything
Source: IRS options page, checked November 1, 2026

What the IRS says today

Options listed: the IRS Criminal Investigation Voluntary Disclosure Practice, the Streamlined Filing Compliance Procedures, and the delinquent international information return submission procedures (IRS).
Late FBARs: filing late or not at all is a violation and may bring penalties. If the IRS has not contacted you and you are not under civil or criminal investigation, the IRS says to file as soon as possible (IRS).
Reason for filing late: FinCEN asks for a reason from its list, or "other" with a written explanation (FinCEN).
Using a compliance option: follow that option's own instructions for the FBARs (IRS).

We have not found an IRS or FinCEN page that gives a date for the change, so we go by the options page reviewed June 30, 2026.

The routes left, and how to choose

The right route depends on whether income was also missed, and on whether the failure was willful. These are general descriptions, not advice for your facts.

Your situation	Route	What it means	Source
All income was reported and tax paid; only FBARs were missed	File the late FBARs	File as soon as possible and give the reason for filing late. No published procedure promises no penalty. The law excuses a non-willful penalty where the violation was due to reasonable cause and the amount or balance was properly reported	IRS, FinCEN, 31 U.S.C. 5321
Income was also left off, or returns were missed, and the failure was not willful	Streamlined Filing Compliance Procedures	3 years of returns, 6 years of FBARs and a non-willful certification. No Streamlined penalty if you qualify and live abroad; 5% if you live in the US. See IRS Streamlined filing	IRS
Income was reported, but information returns such as Forms 5471, 3520 or 8938 were missed	Delinquent international information return procedures	Late forms with a reasonable-cause statement. Penalties may still be assessed under existing procedures. These procedures cover information returns; the FBAR is filed with FinCEN	IRS
The failure was willful	Voluntary Disclosure Practice	A preclearance request on Form 14457, then a full disclosure. Penalties apply, and the IRS says it does not guarantee immunity from prosecution. Speak to a tax lawyer first	IRS

What late FBARs can cost

Up to US$16,536 per report for a non-willful violation, based on the amounts for penalties assessed from January 17, 2025 (31 CFR 1010.821). The Supreme Court held that the non-willful maximum applies per report, not per account (Bittner, 2023). For a willful violation, up to the greater of US$165,353 or 50% of the account balance at the time of the violation, and the reasonable cause exception does not apply (31 U.S.C. 5321(a)(5)). These are maximums; the IRS decides what applies.

How people decide

Check whether income was also missed. Interest, dividends or gains from those accounts left off a US return usually points away from a simple late filing.
Check whether the failure was willful. Non-willful means negligence, inadvertence, mistake or a good faith misunderstanding of the law (IRS).
Check for IRS contact. An examination or investigation closes Streamlined. Get advice before filing anything.
Check where you live. Living abroad (330 full days outside the US with no US abode in one of the last 3 years) leads to Streamlined Foreign; living in the US leads to Streamlined Domestic.

When to get help

A late FBAR is simple to submit. Choosing the route is the difficult part, because what you file first can affect what remains open to you. Get help if:

You are not sure whether all income from the accounts was reported
You missed several years, or hold TFSAs, RRSPs, Canadian funds or a foreign company
You filed something on your own already; see quiet disclosure vs Streamlined
You received an IRS letter
You are unsure how to explain why the filings were missed

We do not promise any outcome; the IRS decides penalties.

Common questions

Are the Delinquent FBAR Submission Procedures still available?

The IRS no longer lists them. Its options page, reviewed June 30, 2026, lists Streamlined, the delinquent international information return procedures and the Voluntary Disclosure Practice, and the former procedures page returns "not found".

Can I still file a late FBAR?

Yes. Late FBARs are filed electronically with FinCEN, with a reason for filing late. The IRS says to file as soon as possible if it has not contacted you and you are not under investigation.

Will I get a penalty for a late FBAR?

It is possible. No published procedure now promises otherwise. The law excuses a non-willful penalty where the violation was due to reasonable cause and the amount or balance was properly reported.

Should I use Streamlined instead of just filing late?

If income was also left off or returns were missed, and the failure was not willful, Streamlined is the route the IRS designed. If all income was reported and only FBARs were missed, filing late may be enough. The facts decide.

Does the delinquent international information return procedure cover FBARs?

It covers information returns such as Forms 5471, 3520 and 8938. The FBAR is a FinCEN report, filed separately.

What if my failure was willful?

Streamlined is not available. The IRS points to its Voluntary Disclosure Practice. Speak to a tax lawyer before filing anything.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 1, 2026. This page is general information, not tax or legal advice for your situation.

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