How many years of delinquent FBARS must I file?

File delinquent FBARS for the years open under the Statute of Limitations for assessing FBAR civil penalties. Normally that will be six years because the Statute of Limitations is six years from the due of the delinquent FBAR, (June 30). Unlike the Statute of Limitations on income tax assessments, the FBAR Statute begins to run even if no FBAR was filed. Thus, a 2008 FBAR, due June 30, 2009 would not be required to be filed now because the Statute of Limitations expired on June 30, 2015. Assuming the 2015 FBAR was timely filed, one would file for the years 2009 through 2014.

https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-a...