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@shachar183 wrote:

Assuming that I verified carefully and this individual did not earn income above standard deduction in 2019 and 2020, but did so for 2018. Do you think it will be right to say that she is required to file 2018 tax return and FBARs for the most 6 recent years? (2015 through 2020 when exceeding the 10,000$ threshold).

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I suppose you meant gross income instead of earned income.  If so and there are no other information reporting requirements (which may be triggered by certain foreign pension), then yes, go ahead and file the F.1040 for 2018 but I would explain why the other years' are not filed in F.14653.

As for FBAR, the correct years your client needs to file are 2014-2019 since 2020 is not past due.

2020 should be not be part of the streamlined procedures filing.