Starting with the 2013 tax year, the Report of Foreign Bank and Financial Accounts (FBAR) is no longer applicable and Form TD F 90-22.1 has been replaced with an updated form, FinCEN Form 114.
FinCEN Form 114 is available for e-filing in the 2013 tax year. Reports will be available using the BSA E-Filing System.
For more information about FinCEN Form 114, visit the FinCEN website at https://www.fincen.gov/resources/filing-information.
