<p style="text-align: justify;">Taxpayers, including tax-exempt organizations, with foreign accounts whose aggregate value exceeded $10,000 at any time during 2010 must file Treasury Department Form <a href="http://www.irs.gov/pub/irs-pdf/f90221.pdf">TD F 90-22.1</a> by June 30, 2011.</p>  <!--more-->  <div></div> <p style="text-align: right;"><a target="_blank" href="http://www.racklaw.com/new-site/wp-content/uploads/2011/06/2011.6.16-fbar-due-june.pdf"><img class=" alignright size-full wp-image-5904" src="http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png" alt="pdf-icon" style="float: right;" height="15" width="15" /></a><a target="_blank" href="http://www.racklaw.com/new-site/wp-content/uploads/2011/06/2011.6.16-fbar-due-june.pdf">Download PDF</a></p> <p style="text-align: justify;"> </p> <p style="text-align: justify;">The Form TD F 90-22.1 is filed with the Treasury Department and, because it is not a tax form, the June 30 deadline applies, even if a taxpayer obtains an extension of time to file their income tax return.  Details on this filing requirement are in <a href="http://www.racklaw.com/new-site/wp-content/uploads/2011/06/p4261.pdf" target="_blank">Publication 4261</a>, Do You Have a Foreign Financial Account?</p>