Delinquent FBAR Submission Procedures: When a person has unreported foreign and financial accounts, they may qualify for Delinquent FBAR submission procedures.

The procedures vary based on whether an applicant:

  • has unreported income or not,
  • is a U.S. person or foreign resident; and
  • was willful or non-willful.

There are various different types of programs, including:

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