Streamlined Filing Procedures
Haven't filed U.S. taxes while living abroad? You're not alone. The IRS Streamlined Filing Procedures let you catch up on back taxes without penalties if your non-compliance was non-willful.
Get Started TodayDon't File "Quietly"
Some people think they can just start filing going forward without addressing past years. The IRS calls this "quiet disclosure" and has explicitly warned against it. If discovered, you won't get the benefit of the Streamlined procedures and could face full penalties. The Streamlined program exists for this exact situation—use it.
Why Use the Streamlined Program?
No Penalties
Under the Streamlined Foreign track, all penalties are waived. You only pay taxes owed plus interest.
Limited Filing
Only 3 years of tax returns and 6 years of FBARs required, not your entire history.
Fresh Start
Once complete, you're fully compliant and can file normally going forward.
Do You Qualify?
To use the Streamlined Foreign Offshore Procedures, you must meet all of the following:
- You are a U.S. citizen, lawful permanent resident, or meet the substantial presence test
- You have lived outside the U.S. for at least 330 days in one of the past three years
- You are not currently under IRS audit or criminal investigation
- Your failure to file was non-willful (not intentional)
How We Work Together
Assessment
We review your situation to confirm you qualify for the Streamlined Foreign Offshore Procedures.
Document Gathering
Collect income records, bank statements, and foreign tax documents for the required years.
Return Preparation
Prepare 3 years of tax returns and 6 years of FBARs with all required forms and schedules.
Certification
Complete Form 14653, certifying that your non-compliance was non-willful.
Submission
File everything together as a complete Streamlined submission to the IRS.
What You'll File
Tax Returns (3 Years)
- • Form 1040 for each year
- • Form 2555 (Foreign Earned Income Exclusion)
- • Form 1116 (Foreign Tax Credit)
- • Schedule C (if self-employed)
- • Form 8938 (FATCA) if required
- • Any other applicable schedules
Additional Requirements
- • 6 years of FBARs (FinCEN 114)
- • Form 14653 (Certification Statement)
- • Payment of taxes owed plus interest
- • No penalties under Foreign track
Common Questions
What does "non-willful" mean?
Non-willful means your failure to file was due to negligence, inadvertence, or genuine misunderstanding—not intentional disregard. If you didn't know you had to file, or you kept putting it off without intent to evade taxes, that's typically non-willful.
Will I owe a lot of money?
Many expats owe little or nothing. Between the Foreign Earned Income Exclusion ($132,900 for 2026) and the Foreign Tax Credit, most Americans abroad have minimal U.S. tax liability. You'll pay any taxes owed plus interest, but penalties are waived under the Foreign track.
What if I've missed more than 3 years?
The Streamlined program only requires the most recent 3 years of returns and 6 years of FBARs. You don't need to file your entire history. Once you complete the program, you're compliant going forward.
What if I've moved back to the U.S.?
If you've moved back or don't meet the 330-day residency requirement, you may need to use the Streamlined Domestic Offshore Procedures instead. This version has a 5% penalty on certain foreign assets, but it's still far better than standard penalties.
Related Resources
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The weight of unfiled taxes is real. Let's get you sorted out so you can stop worrying and move forward with confidence.
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