Not sure what you are referring to.
Your 8891 is filed with your 1040
If you are a resident of Canada, then you file your 8891 with your US tax return by June 15th.
You can also request an extension to October as long as you do not owe any tax, not sure of the date but I think it is the 15th.
If you haven't filed your 2011 tax return along with your 8891, then you are too late.
Upcomung change to 8891 instructions -- URGENT
Moderator: Mark T Serbinski CA CPA
Remember, this is not talking about late filing of 8891. It is talking about retroactively ELECTING to defer.
Btw, 8891 is never late until oct 15.
Btw, 8891 is never late until oct 15.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best