On October 5, the Financial Crimes Enforcement Network (FinCEN) issued a notice extending the deadline to December 31, 2021 for victims of certain recent natural disasters to file their reports of Foreign Bank and Financial Accounts (FBAR) for the 2020 calendar year. The expanded relief is offered to victims impacted by Hurricane Ida, the California wildfires, Tennessee severe storm and flooding, Michigan severe storms, flooding, and tornadoes, and Tropical Storm Fred. If FEMA later designates additional areas as eligible for individual assistance, FBAR filers in those locations will automatically receive the same filing relief. FinCEN also stated that it would work with FBAR filers who live outside the designated disaster areas but may have trouble meeting their filing obligations because their records are located in the affected areas.