In January 2019, the Financial Crimes Enforcement Network (“FinCEN”) announced that it will extend the time for certain individual taxpayers to file a FBAR to April 15, 2020, regarding the filing requirement and its application to individuals with signature authority over, but no financial interest in, certain types of accounts. The filing date is extended for individuals whose filing due date for reporting signature authority was previously extended by FinCEN Notice 2017-1. The extension applies to the reporting of signature authority held during the 2018 calendar year, as well as all reporting deadlines extended by previous FinCEN Notices 2011-1, 2011-2, 2012-1, 2012-2, 2013-1, 2014-1, 2015-1, 2016-1, and 2017-1. The filing date remains unchanged for all other individuals with an FBAR filing obligation.