Notice 2011-54 provides for additional time to file FBAR for individuals with signature authority but no direct financial interest in a foreign account. The extension of time is now until November 1, 2011. However, the extension only covers reporting years 2009 and prior. There had been an extension of time to file these FBAR’s until 6/30/2011, provided for in Notice 2009-62 and 2010-23.
Important: For the 2010 year, the deadline is still 6/30/2011.