How can a taxpayer amend a previously filed FBAR?
Taxpayers who have previously filed a FBAR form can amend a previously filed FBAR by doing the following:
1) Checking the Amended box in the upper right-hand corner of the first page of the form;
2) Making the needed additions or corrections;
3) Stapling it to a copy of the original FBAR; and
4) Attaching a statement explaining the additions or corrections.