I am reading the instruction on the rev. 1-2012 version.
It appears that no statement explaining the change is needed.
No copy of the original FBAR is needed.
What is needed is to complete the entire form and include the amended information.
This is quite a change from the previous FBAR instruction for amendment (where a statement and a copy of original FBAR are required).
Amending FBAR TD F 90-22.1
Moderator: Mark T Serbinski CA CPA
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tobeagoodman
- Posts: 22
- Joined: Sun May 13, 2012 10:09 am
I think, you are right
the following is quoted from the TD F90-22.1 instruction:
No Extension of Time to File. There is no extension of time available
for filing an FBAR. Extensions of time to file federal tax returns do NOT
extend the time for filing an FBAR. If a delinquent FBAR is filed, attach a
statement explaining the reason for the late filing.
No Extension of Time to File. There is no extension of time available
for filing an FBAR. Extensions of time to file federal tax returns do NOT
extend the time for filing an FBAR. If a delinquent FBAR is filed, attach a
statement explaining the reason for the late filing.
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tobeagoodman
- Posts: 22
- Joined: Sun May 13, 2012 10:09 am
Re: I think, you are right
[quote="tobeagoodman"]Sorry, this is right paragraph:
Amending a Previously Filed FBAR. To amend a filed FBAR, check the
"Amended" box in the upper right hand corner of the first page of the
FBAR. Complete the form in its entirety and include the amended
information. Do not attach a copy of the original FBAR. An amendment
should not be made until at least 120 calendar days after the original
FBAR is filed.
Amending a Previously Filed FBAR. To amend a filed FBAR, check the
"Amended" box in the upper right hand corner of the first page of the
FBAR. Complete the form in its entirety and include the amended
information. Do not attach a copy of the original FBAR. An amendment
should not be made until at least 120 calendar days after the original
FBAR is filed.