The Internal Revenue Service has again extended the deadline for certain persons to file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), for 2009 and prior calendar years. The filing deadline has been extended to November 1, 2011, from June 30, 2011. The extension applies to persons with signature authority over a foreign financial account, but no financial interest in the account.?á Later deadlines may apply under certain circumstances.?á A copy of the notice is here.