Individuals Filing the Report of Foreign Bank & Financial Accounts (FBAR)
To submit an FBAR (FinCEN Report 114), whether filing as an individual or on behalf of another person (including in the capacity of an attorney, CPA, or enrolled agent), you are required to download and use the official FBAR eFiling Software on your computer. The report must be completed and transmitted through this software. No prior registration is required to proceed with the filing.