FBAR Delinquent

[IamAW123]

My mom just found out her late husband who passed away in 2022 had a foreign account that most likely never filed FBAR he most likely didn't know about it he was 91 when he passed. At the end of last year it had ~ 26K$ I am helping her with her taxes this year how do I deal with that and the delinquent years.

[Mike9241]

IRS procedures for late FBAR filings.   the issue you face is how far back does the delinquency go and are you sure he never filed because the form is not filed with the 1040. you may want to consult a tax pro.

https://www.irs.gov/individuals/international-taxpayers/delinquent-fbar-submission-procedures