Can I amend previous tax return to report back the foreign life insurance policies? How many years return need to do? The insurance polices are over 20 years.

[peonywlwy]

My husband passed away and have 2 WL policies in Hong Kong, each cash value is over $10k but less than $20k, I don't know they count as foreign assets and haven't reported on tax return as foreign accounts.  Will turbo tax has any professional can assist what steps to do to fix the missing parts on the return?
Should I use IRS voluntary Disclosure Program and I am non- wilful?

[DaveF1006]

Yes. there is a FBAR reporting requirement because the aggregate value of the policies is over $10,000. There are no additional reporting requirements.  To report, you will need to go to this US Treasury website. 

Declaring yourself as non-willful may not be the right decision to make since you are now armed with this information.