Try to understand what's the criteria for "is compliant (or comes into compliance) with all requirements for filing a U.S. federal income tax return (or returns) covering the period such individual was a U.S. citizen or resident".
If made some mistake in tax return, like forget to report interest income, or forget to report one account in 8938, will it cause you're not qualified for eligible individual?
"Eligible Individual" for proc 2020-17
Moderator: Mark T Serbinski CA CPA