Hi to all.

Warm greeting to you after this tax season!

Client did not file her 2023 tax return and also she has a saving account in Canada over $10000.

Considering that its due date goes back to April 2024, is it still possible to file it now, yes!

I could not any area on Proseries to attach the reason of delinquent. 
Would the delay in filing Form 114 cause any issues for the client, and would they incur a penalty?

Thanks for your help.