It is coming down to the wire...so when is your 2011 FBAR due? Well, the instructions clearly state June 30^th of the subsequent year (so June 30^th, 2012). Note also there is no extension for the FBAR and the mailbox rule does not apply (i.e. the form is due the 30th, not postmarked by the 30th).  But wait…June 30^th fall on a Saturday this year. Well conventional wisdom (and the way the IRS normally handles these situations) is to give until the next business day, but as this form is filed with the Department of Treasury I guess conventional wisdom does not apply and most organizations (including the American Institute of Certified Public Accountants) are stating that the 2011 FBAR is actually due to the Treasury by June 29^th, 2012 (Friday) in order to make the Saturday deadline. I have not found an organization that actually states this has been confirmed by the Department of Treasury (nor could I find anything on the Dept of Treasury website), so my guess is everyone is following the FBAR instructions very literally to be careful. So my advice? Go with the 29th if mailing and the 30th with efiling (see my last blog post for issues, tips and tricks related to the FBAR efile process).