Get Tax Compliant Today!

Never filed or behind on US Expat Taxes?

Achieve tax compliance through the IRS Streamlined Procedures.

Is the streamlined procedure for you?

You are eligible for the streamlined procedure if:

You did not have a US abode and were physically outside the US for at least 330 full days in any one or more of the most recent tax years for which the tax return due date has passed.

You have failed to report the income from a foreign financial asset and pay any taxes due.

You have failed to file an FBAR with respect to a foreign financial account.

Such failures resulted from a non-willful conduct.

What is Streamlined Filing Compliance Procedures?

The Streamlined Filing Compliance Procedures are programs offered by the United States Internal Revenue Service (IRS) to help non-compliant taxpayers catch up with their U.S. tax obligations. These procedures are designed to encourage individuals who have not been filing U.S. tax returns or reporting their foreign financial assets to become compliant without facing severe penalties. There are two main categories of Streamlined Filing Compliance Procedures:

Streamlined Domestic Offshore Procedures: This program is designed for U.S. taxpayers residing in the United States who have failed to report income from foreign financial assets and meet certain non-willfulness criteria. Non-willful conduct typically refers to situations where the failure to report was due to negligence, inadvertence, or mistake and not an intentional disregard of the law.

Streamlined Foreign Offshore Procedures: This program is intended for U.S. taxpayers living outside the United States who are also non-compliant with their U.S. tax obligations. Similar to the domestic procedures, participants must certify that their failure to report income, pay taxes, and submit required information returns resulted from non-willful conduct.

Key Features:

Delinquent Tax Returns:

Under these procedures, eligible taxpayers must file delinquent tax returns for the past three years.

FBAR Filing:

The participants must file any delinquent FBARs (Report of Foreign Bank and Financial Accounts) for the past six years.

Payment of Taxes and Interest:

Participants must pay any tax due, along with interest on the overdue amounts.

Certification of Non-Willfulness:

Taxpayers must certify that their failure to report income, pay taxes, and submit required information returns was non-willful.