How to file FBAR for a deceased person?

[cskbstax]

Turbotax says FBAR is needed when filing my deceased father's return. How to do it if I'm not the beneficiary or have any signature authority over his foreign accounts (which are closed after his death)? My sibling who lives abroad and not a US person for any tax purposes is the beneficiary. Can I file FBAR just under his name? FBAR instructions say only US persons need to file it.

[CarolC]

File the FBAR under your father's name, since it was his account and it was valued over $10,000 at some time during the year.  You can add a statement that you are completing the form on his behalf.   Attach a copy of the death certificate as well.  

I'm sorry for your loss.

[Hh25]

I am in the same position. I can't see anywhere on the FBAR to add a statement and attach the death certificate. So how do I do this?

Also, I enquired at FINCEN by email, and they said to do form 114a, or keep a Power of Attorney, but my father did not fill out a 114a and we never had Power of Attorney.

You can understand that I am being meticulous about this, due to the high penalties for errors.

[Opus 17]

You couldn’t use a power of attorney anyway because a power of attorney dissolves at death. In order to file any financial reports or tax returns for your father after his death, you need to be appointed the administrator of his estate, or at least the US portion of his estate.  This will require a visit to the probate court in your state. If his estate is small and uncomplicated, you may be able to file a simple form with the clerk of the probate court. For large or complicated or contested Estates, the process may be more complex.