1. The U.S. taxpayers must be physically outside the United States for at least 330 full days and cannot have a U.S. abode in any one or more of the most recent three years for which the U.S. tax return due date has passed
2. For each of the most recent 3 years for which the U.S. tax return due has passed, the taxpayer must file delinquent or amended tax returns, together with all required information returns (e.g., Forms 3520, 5471, and 8938)
3. For each of the most recent 6 years for which the FBAR due date has passed, the taxpayer must file any delinquent FBARs (FinCEN Form 114).

A taxpayer who is eligible to use these Streamlined Foreign Offshore Procedures and who complies with all of the instructions outlined below will not be subject to failure-to-file and failure-to-pay penalties, accuracy-related penalties, information return penalties, or FBAR penalties. Unless, the returns are selected for audit and the examination results in a determination that the original tax noncompliance was fraudulent and/or that the FBAR violation was willful.

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