Contents
- 1 2025 FBAR Deadline/Due Date
- 2 Deadline for Filing 2025 FBAR
- 3 Previously Unfiled FBAR
- 4 Late-Filing Disclosure Options
- 5 Streamlined Filing Compliance Procedures (SFCP, Non-Willful)
- 6 Streamlined Domestic Offshore Procedures (SDOP, Non-Willful)
- 7 Streamlined Foreign Offshore Procedures (SFOP, Non-Willful)
- 8 Delinquent FBAR Submission Procedures (DFSP, Non-Willful/Reasonable Cause)
- 9 Delinquent International Information Returns Submission Procedures (DIIRSP, Reasonable Cause)
- 10 IRS Voluntary Disclosure Procedures (VDP, Willful)
- 11 Quiet Disclosure
- 12 Late Filing Penalties May be Reduced or Avoided
- 13 Current Year vs. Prior Year Non-Compliance
- 14 Avoid False Offshore Disclosure Submissions (Willful vs Non-Willful)
- 15 Need Help Finding an Experienced Offshore Tax Attorney?
- 16 Golding & Golding: About Our International Tax Law Firm