FinCEN Form 114A, Record of Authorization to Electronically File FBARs is a document used to authorize the individual/entity to complete and file the FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). The completed record has to be signed by the individual/entity that grants the authorization and the individual/entity that will submit the FBAR. It is allowed to file using a third party preparer. The form is also used when financial accounts are owned jointly by spouses - both of them have to complete the form to designate or approve which spouse will be signing the report.
The latest version of the form was issued by the Financial Crimes Enforcement Network (FinCEN) in May 2015 with all previous editions obsolete. A FinCen 114A fillable version is available for download below.
The main form - FinCEN Form 114 - is a document used to report signature authority over or financial interest in foreign financial accounts, including bank accounts, mutual funds, trusts, brokerage accounts, etc. if the aggregate value of these accounts exceeds $10,000 during the year of the report. It must be submitted annually to the Department of Treasury. Even when the account does not produce taxable income, it is obligatory to file a report. The form must be sent on or before April 15 of the year that follows the calendar year being reported. It is mandatory to file FBAR electronically through the FinCEN Bank Secrecy Act E-Filing system; however, you can download the form below for information purposes.