Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following.

在第一年的联合报税单上附上一份声明，双方签字。声明应包括。

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Please attach your signed Personal Statement with this form.

请附有个人签字个人陈述一份。

youdao

I don't attach any importance to the statement made by him.

我认为他的声明并不重要。

youdao

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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