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@harpgal Nah just go ahead and electronically file the FBARs and be honest that you're late. Source: https://www.irs.gov/irm/part4/irm_04-026-016 Scroll down to "FBAR Penalties", "FBAR Penalty Structure", "FBAR Penalties - Examiner Discretion" and so on. It's a soothing read for anyone...