FBAR Penalty Estimator 2026-2030

Civil willful vs. non-willful FBAR penalties by assessment year, using the inflation-adjusted amounts in 31 CFR 1010.821, the IRS examination guidelines in IRM 4.26.16, and Bittner v. United States (2023). Streamlined Procedures compared. FinCEN Form 114. 31 USC 5314 and 5321.
31 USC 5314 - FBAR requirement31 USC 5321(a)(5) - civil penaltiesBittner v. US (2023)IRM 4.26.16
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Assessment Year and Violation Details

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FBAR penalties are among the harshest in US tax law. Willful civil penalties can reach the greater of the inflation-adjusted $100,000 or 50% of the account balance, per account, per year. Criminal willful violations carry up to 5 years imprisonment (31 USC 5322(a)). This estimator covers civil penalties only. If criminal exposure is possible, engage counsel before making any disclosure.
The maximum penalty amounts are those in effect when the penalty is assessed (IRM 4.26.16.5.4 and 4.26.16.5.5). 31 CFR 1010.821.
Calendar years for which a compliant FBAR was not timely filed. Civil assessment is limited to 6 years from the violation date (31 USC 5321(b)(1)), so no more than 6 years are counted.
After Bittner, a non-willful penalty is per report (one per year), not per account. A willful penalty is per account (31 USC 5321(a)(5)(C), (D)(ii); IRM 4.26.16.1.7).
The IRM "highest aggregate balance": the highest year's combined high balance of the accounts (IRM 4.26.16.1.7). This tool assumes the balance is split evenly across the accounts and is the same in every open year.
The civil willfulness test includes recklessness and willful blindness; the burden is on the IRS (IRM 4.26.16.5.5.1). The reckless and willful options are therefore computed the same way.
No penalty applies if the violation was due to reasonable cause and the account balance was properly reported (31 USC 5321(a)(5)(B)(ii)). Not available for willful violations (5321(a)(5)(C)(ii)).
Non-residency requirement: a US citizen or green card holder with no US abode and 330 full days outside the US in any one of the 3 most recent years; others must have failed the substantial presence test in any one of those years. IRS Streamlined procedures pages.
No criminal tax or BSA conviction in the prior 10 years and no prior FBAR penalty; no illegal-source funds; cooperation in the examination; no civil fraud penalty for the year (IRM 4.26.16, Exhibit 4.26.16-2).
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Penalty Estimates

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Assumptions, Sources and Status

Assumptions & sources
ParameterValue (selected year)StatusCitation
Projected figures are estimates. Amounts labeled "Projected" are not published by FinCEN or the IRS. They apply your assumed inflation rate to the last published amounts and will differ from the amounts FinCEN later publishes. Do not rely on projected figures in a disclosure, a filed position, or a settlement.
Last verified: October 29, 2026
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FBAR Filing Checker FBAR Penalties Guide Streamlined Procedures Checker CFC / Form 5471 All Tools
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