What is Streamlined Filing?
Streamlined Foreign Offshore allows non-willful non-filers living abroad to catch up on US tax returns and FBARs with reduced penalties. Learn eligibility, required documents, and the filing process.
Streamlined Filing Compliance Procedures are an IRS amnesty program for non-willful non-filers. Streamlined Foreign Offshore is designed for US taxpayers living abroad who have not filed tax returns or FBARs. To qualify, you must certify that your failure to file was non-willful (due to negligence, inadvertence, or mistake). The program requires filing: (1) the most recent 3 years of delinquent tax returns, (2) the most recent 6 years of delinquent FBARs, and (3) Form 14653 certifying non-willfulness. If accepted, the IRS waives all failure-to-file and failure-to-pay penalties.