While doing my 2023 taxes I discovered that I messed up my 2022 taxes by failing to include a Canadian Registered Retirement Savings Plan in my calculations for the Form 8938 reporting threshold. I also mistakenly left this account off my 2022 FBAR. Last year (2022 tax year) was the first year I filed the FBAR. I wrongly believed RRSPs were exempt from the FBAR filing requirement. I now know otherwise. As far as my taxes go, this error only affects my 1040 for the 2022 tax year. My question is: do I now need to follow the FBAR Streamlined Filing Compliance Procedure and submit 3 years of amended tax returns (even though only one year will be changed)? Or, do I submit an amended 1040 and an amended FBAR for tax year 2022, plus the delinquent FBARs for the previous years? If the latter, do I also include Form 14654 with my amended return?
Thank you in advance to anyone who knows the answer to this!
