Never Filed an FBAR—or Discovered an Account Was Missing? Begin With the Account History.
ESBS assists with current, delinquent and corrected FBAR preparation as part of a broader review of foreign accounts, income, assets and prior U.S. tax reporting.
FBAR compliance often connects to other filings
The FBAR is filed electronically with FinCEN and is separate from the federal income-tax return. The review generally considers account ownership or authority, account types, balances and the aggregate reporting picture.
A missing FBAR can also signal omitted foreign income, Form 8938 questions, PFIC reporting or foreign-entity filings. The appropriate next step should be based on the complete facts rather than on the assumption that every late FBAR has the same solution.
The correct filing path depends on the complete facts. ESBS does not determine qualification from a web form.
Reporting and reconstruction within one coordinated scope
International reporting problems rarely involve only one form. We organize the records, identify connected reporting questions and prepare the agreed tax and information filings.
Account inventory and ownership review
Maximum-balance reconstruction
Currency conversion organization
Current-year FBAR preparation
Delinquent or corrected FBAR preparation
Coordination with Form 8938 and tax returns
Multi-year documentation
Annual reporting process
From scattered records to a documented filing process
- 01
Inventory
Identify accounts, owners, account numbers, institutions and countries.
- 02
Reconstruct
Determine reportable maximum values and exchange-rate support by year.
- 03
Coordinate
Review income-tax, Form 8938, PFIC and entity-reporting connections.
- 04
File & maintain
Prepare the agreed filings and create an annual information checklist.
Some offshore matters require legal review
If the circumstances involve prior knowledge of reporting requirements, deliberate concealment, prior professional advice, IRS or Department of Justice contact, or other significant legal issues, ESBS may recommend consultation with experienced international tax counsel before an approach is selected. ESBS can assist with accounting reconstruction and tax preparation while counsel addresses legal or privilege-sensitive matters.
Scope follows the reporting history
International tax compliance engagements are scoped after an initial review because the required work depends on the taxpayer's accounts, assets, filing history and reporting requirements.
Explore the international reporting cluster
Use these pages to understand the issues, then request a review so the forms are considered together.
Frequently asked questions
Request a Confidential International Tax Review
Not sure which form applies? That's okay. Tell us what happened and we'll start with the facts.
This page provides general educational information, not individualized tax, accounting, legal or financial advice. ESBS is not providing legal representation, penalty defense or attorney-client privilege. Filing requirements and available procedures depend on the taxpayer’s circumstances and current law.