The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 changed the due date for filing FinCEN Form 114 (Report of Foreign Bank and Financial Accounts; commonly known as FBARs) to April 15 of the following calendar year, with a six-month extension to October 15 allowed. (Previously, the due date was June 30 of the following calendar year, with no extension allowed.)

In an effort to smoothly implement this change, FinCEN will grant filers failing to meet the April 15 deadline an automatic extension to October 15 each year—a specific request for extension will not be required.

This year, an automatic extension will be granted to 10/16/17 because October 15 falls on a Sunday.