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A United States person that has a financial interest in or signature authority over foreign financial accounts must file an FBAR if the aggregate value of the If FinCEN approves your request, FinCEN will send you the paper FBAR form to complete and mail to the IRS at the address in the form's instructions. To file the FBAR as an individual, you must personally and/or jointly own a reportable foreign financial account that requires the filing of an FBAR (FinCEN How to file an FBAR: Instructions for FinCEN Form 114 · Head on over to our Ways to File page · Pick your journey—in the driver's seat with our online DIY tool or Line Item Instructions for completing the FBAR (Form 114). BSA Electronic Filing Requirements For Report of Foreign Bank and Financial.An online version of the FBAR form is now available to individual FBAR filers as an alternative to This document will guide you through the process and.