Streamlined foreign offshore procedures
A structured path for qualifying Americans abroad who need to correct prior U.S. filing failures.
The IRS Streamlined Foreign Offshore Procedures are available to certain taxpayers residing outside the United States whose prior failures to report income, pay tax, or submit required information returns resulted from non-willful conduct.
FileAbroad prepares accepted Streamlined Foreign Offshore engagements after reviewing the filing history, residence facts, foreign accounts and assets, prior IRS contact, and other facts needed to determine whether the matter is appropriate for the practice.
The taxpayer remains responsible for the accuracy of the submission and for the certification made on Form 14653.
Consultation first · Defined preparation scope · Taxpayer certification required
The procedure
What the Streamlined Foreign Offshore Procedures are
The Streamlined Foreign Offshore Procedures are an IRS filing framework for qualifying taxpayers residing outside the United States who need to correct certain prior U.S. tax and foreign-asset reporting failures.
For an eligible taxpayer, the submission generally includes delinquent or amended federal income-tax returns for the applicable three-year period, required information returns included with those filings, delinquent FBARs for the applicable six-year period, and the taxpayer's signed Form 14653 certification.
Tax and statutory interest may still be due. The procedure changes the treatment of certain penalties for taxpayers who are eligible and follow the IRS requirements; it does not erase tax that is otherwise owed.
Preparation
What an accepted engagement may include
The exact forms and years are confirmed before preparation begins.
Federal income-tax returns
Preparation of the delinquent or amended federal income-tax returns and schedules included in the accepted Streamlined engagement.
Required information returns
Preparation of international information returns only when they are identified, accepted, and included in the engagement scope.
Delinquent FBARs
Preparation of the FBARs included in the accepted engagement using the account information and maximum values provided by the taxpayer.
Form 14653 preparation support
Organization of the taxpayer’s factual history into the required certification format for the taxpayer’s review and signature.
Submission package
Assembly of the accepted federal forms, certification, records checklist, and submission instructions consistent with the current IRS procedure.
Form 14653
The certification is not a formality.
A Streamlined Foreign Offshore submission requires the taxpayer to certify that the applicable eligibility requirements are satisfied and that the failures addressed by the submission resulted from non-willful conduct.
The narrative should explain the facts honestly and completely, including facts that may be favorable or unfavorable. The taxpayer signs the certification under penalties of perjury.
FileAbroad can help organize the factual information you provide into the Form 14653 preparation process, but the certification is yours. I do not provide a legal opinion that conduct was or was not willful.
Before I accept the work
Some situations require a different path.
Tell me about these facts during the intake or consultation before sending documents.
IRS examination
The streamlined procedures are not available to a taxpayer whose returns are already under an IRS civil examination.
Criminal investigation
A taxpayer under investigation by IRS Criminal Investigation is not eligible to use the streamlined procedures.
Concern about willful conduct
If you are concerned that prior failures may have involved willful conduct or possible criminal exposure, the matter may require legal or other specialized advice outside FileAbroad’s preparation scope.
Foreign entities, trusts, gifts, or investments
Foreign corporations, partnerships, trusts, gifts, investment funds, and other international reporting issues may require additional forms or a separately defined engagement.
Previously filed corrections or unusual prior history
Prior amended returns, delinquent filings, assessed penalties, prior disclosure attempts, or other unusual filing history should be reviewed before a Streamlined engagement is accepted.
The process
How it works
- 1
Tell me about the filing history.
Start with the intake and explain which years were filed, which years were missed, where you lived, and the foreign accounts, income, or other reporting issues involved.
- 2
Consultation and screening.
We review the facts relevant to the filing path, including residence, prior IRS contact, filing history, foreign accounts and assets, and any issue that may require another professional.
- 3
Scope and records.
If FileAbroad can accept the preparation work, I confirm the years, forms, records, scope, and price before preparation begins.
- 4
Preparation.
I prepare the accepted federal returns, information returns, FBARs, and Form 14653 support using the records and factual information provided.
- 5
You review and certify.
You review the completed submission, verify the factual narrative, sign your own certification, and approve the filings before submission.
- 6
Submission.
The federal Streamlined submission is prepared for filing according to the current IRS procedure, while delinquent FBARs are filed separately through the applicable FinCEN process.
Before you start
Questions about Streamlined Foreign Offshore filings
What does "non-willful" mean under the streamlined procedures?
The IRS describes non-willful conduct as conduct due to negligence, inadvertence, mistake, or a good-faith misunderstanding of the requirements of the law. The taxpayer must certify that the failures addressed by the submission resulted from non-willful conduct.
Does Streamlined guarantee that I will pay no penalties?
No. The favorable penalty treatment applies only when the taxpayer is eligible and follows the applicable IRS procedures. Previously assessed penalties are not automatically removed, and the IRS may still examine a submission or assert applicable tax, additions to tax, or penalties when appropriate.
How many years are included?
For an eligible Streamlined Foreign Offshore submission, the standard procedure generally requires the most recent three years for which the applicable U.S. tax return due date has passed and delinquent FBARs for the most recent six years for which the FBAR due date has passed. The exact filing history still needs to be reviewed before preparation begins.
Do I sign the Form 14653 certification?
Yes. The taxpayer signs Form 14653 and certifies eligibility and non-willful conduct. FileAbroad can assist with preparation based on the facts you provide, but the certification remains the taxpayer’s.
Can I use Streamlined if the IRS is already examining me?
The IRS states that a taxpayer whose returns are already under a civil examination is not eligible to use the streamlined procedures. A taxpayer under IRS Criminal Investigation is also ineligible.
What if I am worried that my conduct may have been willful?
Tell me before the engagement begins. Concerns involving possible willful conduct, criminal exposure, or the need for legal advice may require a different professional path outside FileAbroad’s preparation scope.
Primary source
Current IRS Streamlined Foreign Offshore Procedures
The IRS publishes the eligibility requirements, filing periods, certification requirements, submission instructions, and current procedural guidance for Streamlined Foreign Offshore filings.
Start here
Tell me what happened.
If you are behind on U.S. filing or foreign-account reporting, start with the broad facts. Tell me where you live, which years are involved, what was or was not filed, and the foreign income, accounts, or assets involved. I'll review whether a FileAbroad consultation appears to be the appropriate next step.
Tell Me About My SituationPrefer email? info@fileabroad.com
Do not send tax returns, bank statements, Social Security numbers, account numbers, or other sensitive tax documents through the public intake form or ordinary email.