Hi to all. New client filed extension and paid his tax due but he did not file final return. Also, ha had to file 8938 and 114 and he did not file them yet. I have read IRS https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements.

Should he pay penalty for 8938 and 114 since OCT 17 has passed, if yes, how can I find a way to wave penalties; so that mentioning a reason for delay. He has a problem ( divorce process) and the only reason that he could not file the final return this has been. Now, he wants to file separately.

I am really grateful for any help.