I missed FBARs for several years — do I use the Delinquent FBAR procedures or Streamlined?
I just realized I should have been filing FBARs for my foreign accounts and I'm a few years behind. I keep seeing two different fixes: the 'Delinquent FBAR Submission Procedures' and the 'Streamlined' procedures. How do I know which one applies to me, and does it depend on whether I also missed reporting the income?
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