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You would not need to amend your returns if you are completing the forms now and no income would be reported on your past returns.
As the checking account did not have interest that you neglected to report when you filed your return you would not expect a penalty for not filing the FBAR timely.
The IRS will not impose a penalty for the failure to file the delinquent FBARs if you properly reported on your U.S. tax returns, and paid all tax on, the income from the foreign financial accounts reported on the delinquent FBARs, and you have not previously been contacted regarding an income tax examination or a request for delinquent returns for the years for which the delinquent FBARs are submitted.
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