FinCEN Form 114A Record of Authorization to Electronically File Fbars

What Is FinCEN Form 114A?

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.

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Record of Authorization to
114a
Form
Electronically File FBARs
Department of the Treasury
(See instructions below for completion)
Financial Crimes Enforcement
Network (FinCEN)
Do not send to FinCEN. Retain this form for your records.
May 2015
The form 114a may be digitally signed
Part I
Persons who have an obligation to file a Report of Foreign Bank and Financial Account(s)
1. Owner last name or entity’s legal name
2. Owner first name
3. Owner M. I.
6. Spouse M. I.
4. Spouse last name (if jointly filing FBAR - see instructions below)
5. Spouse first name
I/we declare that I/we have provided information concerning _______ (enter number of accounts) foreign bank and financial account(s) for the
filing year ending December 31, ________ to the preparer listed in Part II; that this information is to the best of my/our knowledge true, correct,
and complete; that I/we authorize the preparer listed in Part II to complete and submit to the Financial Crimes Enforcement Network (FinCEN) a
Report of Foreign Bank and Financial Accounts (FBAR) based on the information that I/we have provided; and that I/we authorize the preparer
listed in Part II to receive information from FinCEN, answer inquiries and resolve issues relating to this submission. I/we acknowledge that,
notwithstanding this declaration, it is my/our legal responsibility, not that of the preparer listed in Part II, to timely file an FBAR if required by law
to do so.
8 Date
7. Owner signature (Authorized representative if entity)
9 Owner or entity TIN
10 TIN
a
EIN
b
SSN/ITIN
type
_____/_____/______
c
Foreign
MM DD
YYYY
12 Date
13 Spouse TIN
11. Spouse signature
14 TIN
a
EIN
b
SSN/ITIN
type
_____/_____/______
_____/_____/______
c
Foreign
MM DD
YYYY
Part II
Individual or Entity Authorized to File FBAR on behalf of Persons who have an obligation to file.
17. Preparer M.I.
18. Preparer PTIN
15. Preparer last name
16. Preparer first name
19 Address
20 City
22 ZIP/postal code
21 State
25. Employer EIN
24 Preparer’s (item 15) employer’s (Entity) name
26. Preparer’s signature
23 Country
code
Instructions for completing the FBAR Signature Authorization Record
This is a fill and print form using Adobe Reader
This record may be completed by the individual or entity granting such authorization (Part I) OR the
individual/entity authorized to perform such
services. The completed record must be signed by the individual(s)/entity granting the authorization (Part I) and the individual/entity that will file the
FBAR. The Preparer/filing entity must be registered with FinCEN BSA E-File system. (See http://bsaefiling.fincen.treas.gov/main.html for registra-
tion).
Read and complete the account owner statement in Part I.
To authorize a third party to file the Foreign Bank and Financial Accounts Report (FBAR), the account owner should complete Part I, items 1 through
3 (as required), sign and date the document in Part I, Items 7/8 and complete items 9 and 10. Item 7 may be digitally signed.
Accounts Jointly Owned by Spouses (see exceptions in the FBAR instructions)
If the account owner is filing an FBAR jointly with his/her spouse, the spouse must also complete Part I, items 4 through 6. The spouse must also
sign and date the report in items 11/12, (item 11 may be digitally signed) and complete items 13 and 14. A third party preparer may be one of the
spouses of the jointly owned foreign account. In this case, both spouses must complete Part I of form 114a in its entirety. The third party preparer
(spouse) that will file the FBAR on behalf of both spouses will complete Part II in its entirety (do not use such terms as see above, or same as item
number x).
Complete Part II, items 15 through 18 with the preparer’s information. The address, items 19 through 23, is that of the preparer or the preparer’s
employer if the preparer is an employee. Record the employer’s information (if any) in items 24 and 25. If the preparer does not have a PTIN, leave
item 18 blank. The third party preparer must sign in item 26 (digital signature acceptable) of Part II indicating that the FBAR will be filed as directed
by the authorizing authority.
The person(s) listed in Part I, and the person listed in Part II as authorized to file on behalf of the person(s) listed in Part I, should retain copies
of this record of authorization and the filing itself, both for a period of 5 years. See 31 CFR 1010. 430(d).
DO NOT SEND THIS RECORD TO FinCEN UNLESS REQUESTED TO DO SO.
Rev. 10.7 May 21, 2015
Record of Authorization to
114a
Form
Electronically File FBARs
Department of the Treasury
(See instructions below for completion)
Financial Crimes Enforcement
Network (FinCEN)
Do not send to FinCEN. Retain this form for your records.
May 2015
The form 114a may be digitally signed
Part I
Persons who have an obligation to file a Report of Foreign Bank and Financial Account(s)
1. Owner last name or entity’s legal name
2. Owner first name
3. Owner M. I.
6. Spouse M. I.
4. Spouse last name (if jointly filing FBAR - see instructions below)
5. Spouse first name
I/we declare that I/we have provided information concerning _______ (enter number of accounts) foreign bank and financial account(s) for the
filing year ending December 31, ________ to the preparer listed in Part II; that this information is to the best of my/our knowledge true, correct,
and complete; that I/we authorize the preparer listed in Part II to complete and submit to the Financial Crimes Enforcement Network (FinCEN) a
Report of Foreign Bank and Financial Accounts (FBAR) based on the information that I/we have provided; and that I/we authorize the preparer
listed in Part II to receive information from FinCEN, answer inquiries and resolve issues relating to this submission. I/we acknowledge that,
notwithstanding this declaration, it is my/our legal responsibility, not that of the preparer listed in Part II, to timely file an FBAR if required by law
to do so.
8 Date
7. Owner signature (Authorized representative if entity)
9 Owner or entity TIN
10 TIN
a
EIN
b
SSN/ITIN
type
_____/_____/______
c
Foreign
MM DD
YYYY
12 Date
13 Spouse TIN
11. Spouse signature
14 TIN
a
EIN
b
SSN/ITIN
type
_____/_____/______
_____/_____/______
c
Foreign
MM DD
YYYY
Part II
Individual or Entity Authorized to File FBAR on behalf of Persons who have an obligation to file.
17. Preparer M.I.
18. Preparer PTIN
15. Preparer last name
16. Preparer first name
19 Address
20 City
22 ZIP/postal code
21 State
25. Employer EIN
24 Preparer’s (item 15) employer’s (Entity) name
26. Preparer’s signature
23 Country
code
Instructions for completing the FBAR Signature Authorization Record
This is a fill and print form using Adobe Reader
This record may be completed by the individual or entity granting such authorization (Part I) OR the
individual/entity authorized to perform such
services. The completed record must be signed by the individual(s)/entity granting the authorization (Part I) and the individual/entity that will file the
FBAR. The Preparer/filing entity must be registered with FinCEN BSA E-File system. (See http://bsaefiling.fincen.treas.gov/main.html for registra-
tion).
Read and complete the account owner statement in Part I.
To authorize a third party to file the Foreign Bank and Financial Accounts Report (FBAR), the account owner should complete Part I, items 1 through
3 (as required), sign and date the document in Part I, Items 7/8 and complete items 9 and 10. Item 7 may be digitally signed.
Accounts Jointly Owned by Spouses (see exceptions in the FBAR instructions)
If the account owner is filing an FBAR jointly with his/her spouse, the spouse must also complete Part I, items 4 through 6. The spouse must also
sign and date the report in items 11/12, (item 11 may be digitally signed) and complete items 13 and 14. A third party preparer may be one of the
spouses of the jointly owned foreign account. In this case, both spouses must complete Part I of form 114a in its entirety. The third party preparer
(spouse) that will file the FBAR on behalf of both spouses will complete Part II in its entirety (do not use such terms as see above, or same as item
number x).
Complete Part II, items 15 through 18 with the preparer’s information. The address, items 19 through 23, is that of the preparer or the preparer’s
employer if the preparer is an employee. Record the employer’s information (if any) in items 24 and 25. If the preparer does not have a PTIN, leave
item 18 blank. The third party preparer must sign in item 26 (digital signature acceptable) of Part II indicating that the FBAR will be filed as directed
by the authorizing authority.
The person(s) listed in Part I, and the person listed in Part II as authorized to file on behalf of the person(s) listed in Part I, should retain copies
of this record of authorization and the filing itself, both for a period of 5 years. See 31 CFR 1010. 430(d).
DO NOT SEND THIS RECORD TO FinCEN UNLESS REQUESTED TO DO SO.
Rev. 10.7 May 21, 2015

Download FinCEN Form 114A Record of Authorization to Electronically File Fbars

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FinCEN Form 114A Instructions

FinCEN 114A Form instructions are as follows:

  1. Part I - Persons who have an obligation to file a Report of Foreign Bank and Financial Account(s). Write down the owner's full name or the entity's legal name. State the spouse's full name. Declare that the information concerning the foreign bank and financial accounts is true and correct to the best of your knowledge. Certify that you authorize the preparer (indicated in the second section of the form) to complete and file the FBAR based on the provided information. The form must be signed and dated by the owner/representative of the entity and the spouse. State the taxpayer identification number of the owner/entity and the spouse and its type;
  2. Part II - Individual or Entity authorized to file FBAR on behalf of persons who have an obligation to file. This section contains personal information of the preparer - an individual/entity that will submit the FBAR. State the preparer's full name and the taxpayer identification number. Submit the full address. If the preparer is the entity, write down the employer's (entity) name and the employer identification number. The preparer must sign the form (a digital signature is acceptable);
  3. Do not submit the form with the 114 Report. It must be maintained with the filers' records. The preparer should also retain a copy of the record of authorization for a period of 5 years. You can complete and save it electronically. The form can contain a digital signature. It is only sent to the FinCEN if specifically requested. The Internal Revenue Service (IRS) may also request it, so keep the form to be made available to them as well;
  4. The form contains instructions for completing the document. You can refer to them to find out that items must be filled out. There are special instructions for spouses. Usually, they are required to file separate FBARs, so that the authorization form is not needed. However, if the account is jointly owned, it is recommended to prepare Form 114A.