Neteller sums of <$10,000

[PokeReader]

one page over, foreign account reporting due today. There are another couple threads you might want to look at. In not giving any specific advice, and you should definitely contact your tax preparer, but in general in someones taxes are completely paid and up to date, then filing FBAR late would at worst place them in the unwilling catagory, 5-10K if IRS has you pass their four part test, (see long thread). There has not been definitive guidance as to whether penalties will be assessed on late filings, as there are no extensions for FBARs. However, the hope is that IRS workers will use the discretionary powers they have under the law to waive these penalties for simple late filers. I suggest you read the thread, get the information in order, talk to your tax preparer, and file, unless there is a further issue which causes greater liability, in which case I would discuss it with a tax attorney.