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Text of IRS Notice 2011-54 Extending FBAR Filing Requirement to November 1, 2011 for Certain Individuals (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] June 16, 2011
In Notice 2010-23, the Department of the Treasury and the IRS further extended relief to persons whose filing deadline was properly deferred by Notice 2009-62 and provided a new filing deadline to June 30, 2011, to report signature authority over, but no financial interest in, foreign financial accounts for calendar year 2009 or earlier calendar years.... [Such persons] will now have until November 1, 2011, tofile FBARs with respect to those accounts.
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