There is a 6-year statute of limitations for <a href="https://www.taxesforexpats.com/articles/fbar-fatca/us-expat-taxes-fatca-form-8938.html" rel="nofollow noopener noreferrer" target="_blank">FATCA</a>

By agreeing to the <a href="https://www.taxesforexpats.com/expat-tax-advice/regular-disclosure-program.html" rel="nofollow noopener noreferrer" target="_blank">OVDI (the Offshore Voluntary Disclosure Agreement)</a>, taxpayers agree to extend this statute of limitations to 8 years.

Does FATCA reporting have a statute of limitations?

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