Am I eligible for Streamlined Filing?
Streamlined Foreign Offshore is for non-willful non-filers living abroad. Learn who qualifies, what non-willful means, and how to catch up penalty-free.
You are eligible for Streamlined Foreign Offshore if you are a US taxpayer living abroad, have not filed required tax returns or FBARs, and your failure to file was non-willful. Non-willful means your conduct was due to negligence, inadvertence, or mistake — not intentional evasion. You must file the most recent 3 years of delinquent tax returns, the most recent 6 years of delinquent FBARs, and Form 14653 certifying non-willfulness. The IRS waives all failure-to-file and failure-to-pay penalties if your submission is accepted. This program is not available if the IRS has already initiated an examination or criminal investigation.