Tax Analysts
The IRS on August 7 issued Notice 2009-62, which further extends the deadline for filing a foreign bank account report (FBAR) for those taxpayers who have only signature authority over a foreign account or who have an interest in a commingled fund.
Because the Treasury Department intends to issue regulations clarifying the FBAR filing requirements and needs additional time to examine the issues, the notice provides that those two groups of taxpayers will now have until June 30, 2010, to file an FBAR for 2008 and earlier calendar years. (For Notice 2009-62, see Doc 2009-18016 [PDF].)
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