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The checking has about $3k and receives 0 interest - no income was received. The retirement account is not to be withdrawn until you reach a certain age - it was invested and has been growing - currently over $10k.

If you had a retirement account or a somewhat dormant checking a/c sitting in your country of prior residence and you forgot to mention that in your tax return, what are the best remedies available? Can you disclose it now? Will you get any issues as a result of disclosing it now?