Hi @Midalvri !
Are you referring to form 8938? Form 8938 must be filed along with your income tax return (Form 1040) and is due at the same time per these IRS instructions:
https://www.irs.gov/pub/irs-pdf/i8938.pdf
There are delinquency penalties discussed here:
https://www.thetaxadviser.com/issues/2021/may/foreign-financial-asset-filing-requirements.html
Best wishes!
Cindy
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