FinCEN Form 114, Report of Foreign Bank and Financial Accounts is a document you need to fill out if you have a financial interest in any foreign financial account or signature authority over it. The term "financial account" includes a brokerage account, bank account, trust, mutual fund, or any other foreign financial account. The FinCEN Form 114 - also known as the FBAR Form 114 - was issued by the Financial Crimes Enforcement Network (FinCEN). It was last revised in October 2013.
The report can be completed and submitted either by the owner of the account or by a third party. To authorize the third party to fill out the report or to submit the report jointly with a spouse, you need to complete the related FinCEN Form 114a, Record of Authorization to Electronically File FBARs. Keep the completed form for your records and do not send it to FinCEN unless they ask you to do so.
Download an up-to-date FinCEN Form 114 in PDF-format down below or look it up on the FinCEN website.