It will be entirely discretionary on the part of the law enforcement agency as to whether or not they will take a police report on an asserted fraud or identity theft that is not current. It is highly unlikely that they will take any report if the SOL for any prosecution has passed, but if the asserted violation is still within prosecution SOL, they should take your report.
The FCRA identity theft process under section 605B does not impose any time limitation per se, so it will only be a possible issue with the law enforcement agency you contact.
Go to their office and see what they say......
