@TaxGuyBill Thanks again for your comment. I understand the 6 years validity but there was only 5 years outstanding f114.

The last time TP filed f1040 and FinCen 114 was tax year 2013,  therefore, there was only 5 years (2018, 2017, 2016, 2015 and 2014) FinCen114 instead of 6 years.  So is 5 years ok or need to refile f114 for the 2013 tax year?

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