Preparation is separate from your income-tax return
FinCEN Form 114 is submitted electronically through FinCEN’s BSA E-Filing System. It is not attached to a federal income-tax return. Form 8938, when required, is a different form with different thresholds and is not part of this service.
Authorization and records remain important
Before another person electronically submits an FBAR on your behalf, FinCEN provides Form 114a as the authorization record. It is not submitted with the FBAR; it is retained and made available if FinCEN or the IRS requests it. Any applicable BSA E-Filing registration must also be in place, and you retain legal responsibility for the filing. The IRS says required FBAR records generally must be kept for five years from the filing due date.
Reviewed September 5, 2026. Definitions, exceptions, special relief, and individual facts may change what is required. FBAR HQ does not provide legal advice, penalty defense, willfulness determinations, audit representation, tax returns, Form 8938 preparation, or foreign-country advice.