The situation is, the taxpayers did not file FBARs going back to 2014 as they did not know they had to.    There was no unreported income.  They are gathering the information and the FBARs will be filed.

Form 8938 was missed in 2019 and possibly in 2018 and 2014.  Schedule B was either omitted or the questions in Part III not answered correctly.  We do not yet have full data for all the years.

My question is, how far back to amend income tax returns to include Schedule B and the 8938's, if needed?  

Thank you.