Announcement 2010-16 temporarily suspends, for persons who are not United States citizens, United States residents or domestic entities the requirement to file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), for the 2009 and earlier calendar years.
Announcement 2010-16 will be published in Internal Revenue Bulletin 2010-11 on March 15, 2010.
Notice 2010-23 provides FBAR filing relief for some persons with signature authority and who own commingled funds. The Notice also modifies and supplements Notice 2009-62.
Notice 2010-23 will be published in Internal Revenue Bulletin 2010-11, on March 15, 2010.