We previously reported on the suspension of the new definition of “United States person” for the 2008 FBARs which were due June 30, 2009. That suspension was published through Announcement 2009-51, which also provided that “the substitution of the definition of “United States person” from the instructions for the prior version of the FBAR applies only with respect to FBARs due on June 30, 2009.” Thus, for FBARs due on June 30, 2010 and subsequent years, the newdefinition presumably applies. Announcement 2009-51 also represented that “[a]dditional guidance will be issued with respect to FBARs due in subsequent years.” Over the past several months, the IRS has received numerous comments regarding the scope of the FBAR filing requirement, including comments regarding the expanded definition of U.S. person. To date, there has been no indication from the IRS of any forthcoming guidance.