Taxpayers who reported and paid tax on all their taxable income but did not file FBARs, should not participate in the OVDI but should merely file the delinquent FBARs with the Department of Treasury, Post Office Box 32621, Detroit, MI 48232-0621 (and attach a statement explaining why the reports are filed late).

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In that case, just attach a signed statement to your return that explains that your spouse is serving in a combat zone.

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