Can I amend my FBAR if I made a mistake or left out information?
Yes, if you made a mistake or omitted an account on your original FBAR, file an amended FBAR through the BSA E-Filing System. Mark the form as amended, enter the original BSA identifier, and include a brief explanation in the amended filing explanation box.
When to amend an FBAR:
- Missing account discovered after filing
- Wrong maximum balance reported
- Wrong account number or institution name
- Signature authority accounts are overlooked
- Joint account not listed on one spouse’s FBAR
How to amend:
- Log in to the BSA E-Filing System
- Start a new FBAR marked as amended
- Enter the BSA ID number of the prior filing
- Provide a short explanation of what changed
- Re-enter all accounts (amended FBAR replaces the original)
Amendment timing:
| Situation | Best path |
| Found a minor error within 1 year | Amend directly |
| Missed multiple years of accounts | Consider Delinquent FBAR Submission Procedures |
| Significant tax implications | Streamlined or VDP evaluation |
| IRS already inquiring | Consult tax counsel immediately |
Amendment vs program submission:
- An amendment is appropriate for corrections to already-timely-filed FBARs
- Delinquent FBAR Submission is for prior-year FBARs never been filed
- Streamlined is for FBAR plus income tax deficiencies
For FBAR help, see our FBAR Reporting Guide.
Last updated on April 29, 2026
