They are the only ones using the account there and all the money is from me (I have a 9-5 job here) given to them during many years in order to pay for daily and medical expenses (I do not claim them as dependents on my taxes). I am a US Citizen. I just read about this FBAR disclosure requirements. I am 6 months late in filing this form and I see there are all kind of criminal and civil penalties involved.What shall I do? Do I also need to amend my 2011 tax returns since I did not put this account on there? The interest is around $50 for the year 2011. In 2012 the account was under $10,000.Do I need to file a FBAR for this year? What kind of fine do I have to pay for this mistake? Can a lawyer respond to me from his or her own experience, please? Thank you.