2026-07-01
Yesterday the IRS removed its web page for Delinquent FBAR submission procedures (this link now results in a 404 error). The previous version of the page can be found at the Internet Archive.
The deletion of this page does not appear to be inadvertent, because links to the page from other IRS web pages have also been removed.
The delinquent FBAR submission procedures were somewhat unusual in that the IRS indicated that they would categorically not impose FBAR penalties under the circumstances defined on the web page. Clear protection from FBAR penalties under these circumstances is no longer available.
For links to IRS international voluntary disclosure programs, see our links to international voluntary disclosure programs.
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