Hello Max
If you have to correct a previously filed TDF 90-22.1, you are correct.
The instructions state:
"An amendment of a previously filed FBAR is accomplished
by checking the “Amended” box in the upper right hand
corner of the first page of the form, making the needed
additions or corrections, and then stapling it to a copy of the
original form. Please also attach a statement explaining the
changes. See “When and where to file” (above) for filing
instructions."
The When and where states to file this in Detroit, the regular address only.
(Its not clear to me why you have to file and amended TDF 90-22.1, however.)
Question:
Did you report all the income on your tax returns when filed?
If you reported all relevant taxable income regarding the foreign accounts, but did not file the TDF 90-22.1 .
You should;
-File the delinquent FBAR reports according to, Detroit, attach a statement explaining why the reports are filed late.
-Send copies of the delinquent FBARs, together with copies of tax returns for all relevant years, to the Philadelphia Offshore unit.
The FBAR is the TDF 90-22.1 form, not your regular tax return e.g. F 1040.
If you have not reported all income from these accounts on you individual tax returns, you fall into the voluntary disclsure guidelines, which say:
Taxpayers who want to initiate a voluntary disclosure, should call their local CI office. Taxpayers with questions may call the IRS Voluntary Disclosure Hotline at (215)516-4777, visit
Internal Revenue Service, or contact their nearest CI office.
These items were exerpted from the IRS website.
Until I have a better idea of why you're ameding the TDF 90-22.1, I'm not sure I've given you the correct answer.