先撇开存款来源问题。单说FBAR filing. 你父母一定是US or Canada resident. 不然你是不能报dep

如果是US resident, 你父母有报FBAR吗？如果没有，一旦被查处海外有超过10,000存款，罚款额是 equivalent to the greater of $100,000 or 50% of the balance in an unreported foreign account, per year, for up to six tax years.