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How does an FBAR filer amend a previously filed FBAR?

April 26, 2017amend fbar filed filer

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How does an FBAR filer amend a previously filed FBAR?

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• Writing the word Amended at the top of a new FBAR form; • Adding or correcting the account information; and, • Stapling it to a copy of the original FBAR. If the amendment is for a delinquent FBAR, the filer should also attach an explanation giving the reasons why the form was not filed timely.