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The Financial Crimes Enforcement Network announces a general exemption until July 1, 2013, from mandatory electronic filing of the Report of Foreign Bank and Financial Accounts. The extension of time to file means that individuals and businesses subject to the reporting requirements will have one year more than in the original FinCEN proposal to electronically file, which was required by June 30, 2012. The temporary electronic filing exemption does not relieve anyone of the obligation to file a timely FBAR. FinCEN announced in September that it would require reports under the Bank Secrecy Act be filed electronically as of June 30, 2012, but has now backed off of that plan.
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