Recently, the IRS put into effect a new program called “Streamlined Filing Compliance Procedure” to assist expats to be in compliance with their overdue US Tax Returns.

Through this program, American overseas are required to file delinquent US tax returns only for the past three years and delinquent FBARs (Report of Foreign Bank and Financial Accounts) for the past six years. Once non-filer expats present their three years of US tax returns and six years of FBARs, They will be considered in compliance with the law regardless of the number of unfiled past returns.


Description of Scope and Effect of Procedures

U.S. taxpayers eligible to use the Streamlined Foreign Offshore Procedures must:
  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.

Start now and let us help you be in compliance with US tax laws and lift the burden of back taxes off your shoulders

Allow us to use our 20 years of proven professional experience to prepare your unfilled tax returns. We are a team of expat tax professionals dedicated to provide tax resolution services to expats who need to file late tax returns.

Streamlined Filing

For US Expats with overdue US tax Returns

3 Years of Federal Tax Returns $295 X 3 = $885
6 Years of FBARs $50 X 6 = $300
Total $1,185