FinCEN and the IRS are aware that June 30th falls on a Saturday this year, and therefore, the date by which FBARs must be received this year is a Saturday. There is no plan to issue guidance formally altering the June 30th deadline. Nevertheless, the IRS will take into account the fact that federal postal facilities and federal offices are often closed on Saturday and Sunday when determining whether individuals have timely fulfilled their
FBAR filing requirements. Filers unable to ensure that their FBAR filing is received before Saturday, June 30th, generally will face no adverse consequences if actual receipt is delayed until the following Monday by virtue of the nondelivery of mail over the weekend.FBARs also can be e-filed:
Finally, although Section 7502's timely mailing time filing rule for tax forms does not apply to FBARs (Treasury forms) (see that section here), another colleague was advised orally by the IRS hotline that envelopes enclosing the FBARs postmarked that are postmarked by June 29 would not draw a penalty. By analogy to the timely mailing timely filing rulse, for that informally identified rule to apply (if it even applies), the envelope would have to be properly addressed, would have to be received in the ordinary time for mail to get there, have a legible postmark, and received by the IRS. Any FBAR filer wanting to file by mail at this late date should consider using certified mail return receipt requested, obtaining and maintaining a stamped receipt from the IRS. With that protection, even without the timely mailing time rule applying as a matter of law, the IRS would either act prudentially not to assert any penalty or, alternatively, I believe a court would find some way to reach that result if the IRS were to assert a material penalty.