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BSA Electronic Filing Requirements For Report of Foreign Bank and . . . FBAR - Electronic Filing Instructions The following instructions apply only to the electronic filing of the Report of Foreign Bank and Financial Accounts (FBAR), FinCEN Form 114, through the Financial Crimes Enforcement Network’s (FinCEN’s) BSA E-Filing System Unless specifically mentioned in the text, these instructions do not apply to any other current or prior Bank Secrecy Act (BSA