You have tried to teach me when I asked this question, but I seem to be unteachable. I thought to just ask my two spouses to MAIL this form? But it says at the top of the form For Efile only, do not mail.

1) I don't know how to "split" husband and wife, they each have French bank accounts in individual names

2) I don't know how to efile it. I had assumed this form went along with their 1040, and I am aghast that I messed this up for several years now. What is the penalty for not reporting foreign income? Should I send it belatedly, or hope they don't hear from the IRS.