The Offshore Voluntary Disclosure Program (OVDP) is closed See IRS Criminal Investigation Voluntary Disclosure Practice, for the most current voluntary disclosure procedures. Update Jan. 24, 2014 — Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, is obsolete. IRS.gov. After June 30, 2013, the FBAR must be filed electronically with FinCEN. Documents 2011 Offshore Voluntary Disclosure Initiative Submission Requirements Foreign Financial Institution Statement PDF Foreign Account or Asset Statement PDF Offshore Voluntary Disclosures Letter Consent to Extend the Time to Assess Civil Penalties Provided by 31 USC Section 5321 for FBAR Violations Instructions for Completing Consents Worksheets Penalty Computation Worksheet XLS Forms TD F 90-22.1, Report of Foreign Bank and Financial Accounts Form 433A, Collection Information Statement for Wage Earners and Self-Employed Individuals Form 433B, Collection Information Statement for Businesses Form 872, Consent to Extend the Time to Assess Tax Power of Attorney Form for the Offshore Voluntary Disclosure Initiative PDF Consent to Extend FBAR Statute PDF Questions and answers 2011 Offshore Voluntary Disclosure Initiative Frequently Asked Questions and Answers (no longer available) News releases IR-2011-14, Second Special Voluntary Disclosure Initiative Opens; Those Hiding Assets Offshore Face July 29 deadline
