@pk wrote:
(d) FBAR filing is separate from the return and is due by June 15 the following and done as on line filing at FinCen.gov for form 114 -- this will take you to bsa-efiling site which operates the facility.
The current filing deadline for the FBAR/114 is not June 15 but rather April 15 with an automatic extension until October 15. There is no requirement to file for the extension it is automatic.
https://www.fincen.gov/sites/default/files/shared/FBAR_Due_Date_20190306.pdf
https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-a....
Note the Act referred to says "April 15" not the 1040 due date, which could be June 15 if you are not in the US.
https://www.congress.gov/bill/114th-congress/house-bill/3236/text
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
