Delinquent FBAR vs Streamlined Filing: Which Route Fixes a Missed FBAR?

If you have filed your US tax returns but missed the FBAR, you may not need the full Streamlined programme. We explain the Delinquent FBAR Submission Procedures, how they differ from Streamlined Filing, and how to tell which route fits.

By Sam H., Founder & Lead Advisor

ACCA · ACA · Reviewed by Katie M. · 2026-07-28

If you have been filing your US tax returns from the UK but only just learned about the FBAR, your situation may be simpler to fix than you fear. The full Streamlined programme is not always necessary. For people whose returns are complete and correct, the IRS provides a narrower route — the Delinquent FBAR Submission Procedures.

The short answer

If your US returns were filed correctly and all your income was reported, but you missed the FBAR, the Delinquent FBAR Submission Procedures may let you file the overdue FBARs directly — with a brief explanation and generally without penalty. Streamlined is the broader route for those who also failed to file returns or report income non-wilfully. Choosing correctly depends on one question: were your tax returns complete?

Two different problems

The FBAR-only problem is where your Form 1040s were filed on time, your UK income and accounts were correctly reported, and the single thing missing is the FBAR (FinCEN Form 114). Nothing on your tax return was wrong; a required information report was simply not filed.

The return-and-FBAR problem is where the returns themselves were not filed, or were filed but omitted foreign income or accounts. Here the tax position needs correcting, not just an information report.

The IRS provides a different path for each.

Route 1 — Delinquent FBAR Submission Procedures

This route is for the FBAR-only problem. You e-file the overdue FBARs through the BSA E-Filing System, selecting a reason for filing late. The IRS has stated that it will not impose a penalty for a delinquent FBAR where you properly reported the income from the foreign accounts on your US return, paid any tax due, and had not already been contacted about the matter.

The limit is its condition. If income was not correctly reported, the premise of the route falls away.

Route 2 — Streamlined Filing Compliance Procedures

This route is for the return-and-FBAR problem. The Streamlined Foreign Offshore Procedures — the version for those living abroad — generally require the most recent three years of amended or late returns, six years of FBARs, and a signed certification explaining why the failure to comply was non-wilful. For those who qualify as non-residents, it is typically penalty-free.

We cover this route in our Streamlined Filing guide and in our Streamlined Filing service.

How to tell which route fits

Returns filed, income fully reported, only the FBAR missed — the Delinquent FBAR Submission Procedures are often the proportionate answer.
Returns not filed, or income or accounts omitted — the Streamlined Filing Compliance Procedures are usually the appropriate framework, provided the conduct was non-wilful.
Any question of deliberate non-compliance — neither route is designed for wilful conduct; take specialist advice before filing anything.

Where this fits with the rest of your US filing

The FBAR is only one of the foreign-reporting obligations alongside a US return. Depending on your circumstances you may also encounter Form 8938 under FATCA, Form 8621 for UK funds treated as PFICs, or the Foreign Tax Credit that prevents your UK income being taxed twice.

A note on this guide

This article explains general procedures and is not advice on your specific position. Whether a route is available depends on the detail of your returns, your accounts, and the reason the FBAR was missed. If you are behind on FBARs, the safe step is to have your situation reviewed before you file.

Frequently asked questions

Sometimes, yes. If you have correctly filed your US tax returns and reported all your income, but simply missed the FBAR, the Delinquent FBAR Submission Procedures may let you file the late reports directly with a reason for the delay, and generally without penalty. Streamlined is for those who also failed to file returns or under-reported income.

The Delinquent FBAR Submission Procedures address a narrow situation: returns filed and income reported, but FBARs missed. You e-file the overdue FBARs with a short explanation. The Streamlined Filing Compliance Procedures are broader, for taxpayers whose failure to file returns or report income was non-wilful, requiring three years of amended returns, six years of FBARs, and a signed non-wilful certification.

Under the Delinquent FBAR Submission Procedures, the IRS has stated it will not impose a penalty where you properly reported the related income on your US return, paid any tax due, and had not previously been contacted about it. Where income was not correctly reported, this route may not be available.

Generally no. The delinquent-FBAR route assumes your returns were complete and your income correctly reported. If foreign income was omitted, the Streamlined Filing Compliance Procedures are usually the more appropriate framework, provided the conduct was non-wilful.

Under the Streamlined Foreign Offshore Procedures the standard look-back is six years of FBARs alongside three years of returns. Under the Delinquent FBAR Submission Procedures you file the FBARs that were due but not filed, typically within the six-year FBAR statute.

Neither route is designed for wilful conduct. Where there is any question of wilfulness, specialist advice should be taken before anything is filed, because the choice of route has significant consequences.