IRS streamlined filing procedure for US expats
Behind on your US tax filings? There's a path to get current.
If you're a US expat who hasn't filed taxes in years, the IRS Streamlined Filing Compliance Procedures may offer you a penalty-free path to compliance. It also lets you claim expat tax benefits like the Foreign Earned Income Exclusion and the Foreign Tax Credit retroactively. We've guided hundreds of expats through this process, helping them get current with the IRS and achieve compliance.
Complete streamlined filing service
Eligibility assessment
We evaluate your residency history, review your filing gaps, and assess whether you meet the program requirements, including the non-willful certification.
Three years of returns
We prepare and file your last three years of federal tax returns with all required forms. We maximize applicable exclusions and credits, and calculate any actual tax liability for each year.
Six years of FBAR filing
If you have foreign accounts with values over $10,000 in any year, you’ll need to file foreign bank account reports (FBAR). We submit these reports to FinCEN with proper documentation.
“I hadn't filed in 8 years and was paralyzed with anxiety about the consequences. OnlineTaxman walked me through the streamlined procedure step by step. They helped me understand what to expect and got me back into compliance.”
Understanding the Streamlined Procedures
The IRS Streamlined Filing Compliance Procedures were created for taxpayers who missed filings while living abroad. If you qualify, you can:
- Catch up on the last three years of tax returns
- File six years of FBAR reports
- Certify your failure to file was non-willful
- Potentially avoid certain penalties under specific circumstances
Are you eligible?
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You've lived outside the US for at least 330 days per year (or meet bona fide residence test)
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Your failure to file was non-willful (not intentional tax evasion)
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You haven't been contacted by the IRS about unfiled returns
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You're not under IRS examination or investigation
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The key requirement:
Your non-compliance must be “non-willful” – meaning you didn't intentionally avoid filing to evade taxes. This is a legal determination that requires careful evaluation of your specific circumstances.
Our proven approach to streamlined filing
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Qualification review
We assess your specific situation to determine if you qualify for the Streamlined Procedures. We review your residency dates, explain the non-willful requirement, and outline exactly what documentation you'll need.
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Document collection & preparation
We help you gather tax documents for three years, foreign account statements for six years, and employment records. Our team handles the complex calculations and prepares all required forms.
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Review & submission
You review and approve all returns and certifications before we file. We submit everything to the IRS and FinCEN, then monitor for acceptance and handle any IRS correspondence.
Ready to explore getting current with the IRS?
Let's discuss your situation and determine if the Streamlined Procedures are right for you.
Frequently asked questions
Non-willful means you didn't intentionally neglect your US filing and reporting obligations. Common non-willful scenarios include not knowing about the requirements or misunderstanding the rules. It's a legal determination that depends on your specific facts and circumstances.
It depends on various factors including your income sources, where you live, and what taxes you paid abroad. Many expats owe little or nothing if they claim the Foreign Earned Income Exclusion or Foreign Tax Credits. Others may owe significant amounts. We calculate your actual liability during the preparation process.
If you've already received IRS correspondence about unfiled returns, you may not be eligible for the Streamlined Procedures. Other options may exist, including the Delinquent FBAR Submission Procedures or reasonable cause arguments. We can help you assess your situation.
The Streamlined Procedures require three years of tax returns and six years of FBAR filings. The IRS can generally assess taxes for six years in cases of substantial underreporting.
W-2s, 1099s, foreign income statements, foreign tax documents, and foreign bank and brokerage statements showing maximum account balances for each year.
Most streamlined filings take 6-8 weeks from when we have all your documents to submission. IRS processing typically takes 4-6 months.
The IRS processes your returns and may request additional information. If you're owed refunds, they're issued, or if you owe tax, you'll receive a bill. We help you through any follow-up correspondence.
Technically yes, but it can be complicated. The Streamlined Procedures involve calculations, multiple years of filings, and specific certification requirements. It's particularly important to get the non-willful certification right.
It's normally possible to reconstruct missing documentation using bank statements, employer letters, tax documents from your residence country, or IRS transcripts.
Still have questions? Get in touch by your preferred contact method to get expert guidance.