How many years of FBARs do I file for Streamlined?
Six years of FBARs and three years of tax returns. The FBARs are filed electronically with FinCEN through the BSA E-Filing system, separately from the tax returns that go to the IRS with your non-willful certification. The year counts are not the whole requirement: the filer must also pay all tax and applicable statutory interest due with the submission.
The package, precisely
A complete Streamlined submission is three years of federal returns (the most recent years whose due dates have passed), six years of FBARs (FinCEN Form 114), and the sworn non-willfulness certification: Form 14653 under the foreign procedures, Form 14654 under the domestic ones.
The part people miss
The FBARs do not travel with the returns. They are e-filed with FinCEN, a separate Treasury bureau, while the paper return package goes to the IRS. When comparing preparer quotes, confirm all six FBAR years are included rather than metered per account or per year.
Those are the Streamlined submission windows. They do not adjudicate every obligation outside the covered years or shorten a limitations period that otherwise remains open.
Reference information, not legal or tax advice. Figures come from our verified fact base and are checked against superseded values on every site update.