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The Offshore Voluntary Disclosure Program (OVDP) is closed
See IRS Criminal Investigation Voluntary Disclosure Practice, for the most current voluntary disclosure procedures.
Update Jan. 24, 2014 〞 Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, is obsolete. IRS.gov. After June 30, 2013, the FBAR must be filed electronically with .
Documents
- 2011 Offshore Voluntary Disclosure Initiative Submission Requirements
- Foreign Financial Institution Statement PDF
- Foreign Account or Asset Statement PDF
- Offshore Voluntary Disclosures Letter
- Consent to Extend the Time to Assess Civil Penalties Provided by 31 USC Section 5321 for FBAR Violations
- Instructions for Completing Consents
Worksheets
Forms
- TD F 90-22.1, Report of Foreign Bank and Financial Accounts
- Form 433A, Collection Information Statement for Wage Earners and Self-Employed Individuals
- Form 433B, Collection Information Statement for Businesses
- Form 872, Consent to Extend the Time to Assess Tax
- Power of Attorney Form for the Offshore Voluntary Disclosure Initiative PDF
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Consent to Extend FBAR Statute PDF
Questions and answers
-
2011 Offshore Voluntary Disclosure Initiative Frequently Asked Questions and Answers (no longer available)
News releases
- IR-2011-14, Second Special Voluntary Disclosure Initiative Opens; Those Hiding Assets Offshore Face July 29 deadline