In response to concerns over taxpayer reliance on an earlier communication, on 16 October 2020, FinCEN formally issued a notice extending 2019 calendar-year FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) filings to 31 October 2020. The filings were previously due on 15 October 2020, as automatically extended from 15 April 2020.

On 14 October 2020, Fin…