Foundational Guides29 min read
How Many Years Back Can You File Delinquent FBARs?
Short answer: the IRS Delinquent FBAR Submission Procedures excerpt does **not** specify a numeric lookback period. It confirms that eligible filers should file delinquent FBARs according to FBAR instructions, so the defensible approach is a year-by-year decision backed by records.
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