Call Report Instructions for Q4 2025

FDIC Financial Institution Letters

Published January 9th, 2026

Detected March 12th, 2026

Summary

The FDIC issued updated instructions for the Consolidated Reports of Condition and Income (Call Report) for the fourth quarter of 2025. The notice highlights the implementation of multifactor authentication for the Central Data Repository and provides submission deadlines for the December 31, 2025, report date.

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What changed

This Financial Institution Letter (FIL) from the FDIC, OCC, and Federal Reserve provides updated instructions for the December 31, 2025, Call Report. While there are no new data items, the instructions clarify reporting periods for loan modifications and reference recent accounting standards updates. A key operational change is the mandatory implementation of multifactor authentication (MFA) for the Central Data Repository (CDR) system, which is required for submitting the December 31, 2025, Call Reports.

Financial institutions must ensure their responsible personnel receive and review the Supplemental Instructions. All users must complete MFA registration to submit their Call Reports by the deadline of January 30, 2026 (or February 4, 2026, for certain institutions with foreign offices). Failure to register for MFA will prevent report submission, potentially leading to compliance issues.

What to do next

Ensure relevant personnel receive and review the Supplemental Instructions for the December 31, 2025, Call Report.
Complete multifactor authentication (MFA) registration for the CDR system to enable report submission.
Submit the Call Report by the applicable deadline (January 30, 2026, or February 4, 2026).

Source document (simplified)

Consolidated Reports of Condition and Income for Fourth Quarter 2025

Call Reports and Other FFIEC Related Forms and Reports January 9, 2026 This Financial Institution Letter and the attached Supplemental Instructions for the December 31, 2025, report date should be shared with the individual(s) responsible for preparing the Call Report at your institution.

There are no new data items that take effect this quarter in the FFIEC 031, FFIEC 041 or FFIEC 051 Call Report forms. The instructions have been updated to specify the length of time that loan modifications to borrowers experiencing financial difficulty should be reported in the Call Report (see FIL-30-2025, dated July 11, 2025). Institutions should refer to the attached Supplemental Instructions for December 2025 for additional guidance on certain reporting issues, including recently issued accounting standards updates. The Call Report forms for December 31, 2025, are available for printing and downloading from the FFIEC’s Reporting Forms webpage for each version of the Call Report. These forms can also be accessed from the FDIC’s Bank Financial Reports webpage.

Except for certain institutions with foreign offices, your completed Call Report must be submitted electronically to the Central Data Repository (CDR) no later than 30 days after the current quarter’s report date. An institution with more than one foreign office, other than a “shell” branch or an International Banking Facility, is permitted an additional five calendar days to electronically submit its Call Report data. See the chart below for current and upcoming Call Report submission deadlines.

| Report Date | Due Date | Due date for certain institutions with foreign offices (see above) |
| --- | --- | --- |
| December 31, 2025 | Friday, January 30, 2026 | Wednesday, February 4, 2026 |
| March 31, 2026 | Thursday, April 30, 2026 | Tuesday, May 5, 2026 |
| June 30, 2026 | Thursday, July 30, 2026 | Tuesday, August 4, 2026 |
| September 30, 2026 | Friday, October 30, 2026 | Wednesday, November 4, 2026 |
Multifactor authentication (MFA) has now been fully implemented in the CDR application, and all users who have not yet registered for MFA must complete the registration process to access the system and submit Call Reports. Users who do not register for MFA will be unable to submit their December 31, 2025, Call Reports. If you need assistance with the MFA registration process, please contact the CDR Helpdesk at cdr.help@cdr.ffiec.gov.

James M. Gallagher Senior Deputy Comptroller for the Office of the Chief National Bank Examiner Office of the Comptroller of the Currency
Mary Aiken Acting Director Division of Banking Supervision and Regulation Board of Governors of the Federal Reserve System
Ryan E. Billingsley Director Division of Risk Management Supervision Federal Deposit Insurance Corporation Statement of Applicability: The contents of, and material referenced in, this FIL apply to all FDIC-insured financial institutions.

FIL-1-2026