![]() ![]() Cost - $450 for 6 years of filing (up to 5 accounts per year). If interest from foreign bank accounts was reported on the original returns - File FBAR through the Delinquent FBAR Submission Procedure without amending tax returns. ![]() For details about FBAR / FATCA forms that must be filed, please see.You can find more details about the program on this page:.The higher cost of the program when compared with simply filing 3 years of returns (roughly $350) is really not that much in the context of fees you stand to avoid (which could run as high as 50% of the balance in unreported accounts). ![]() Streamlined Procedure absolves you of the failure-to-file and failure-to-pay penalties and accuracy-related penalties.
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