Can I use the Streamlined Filing Compliance Procedures if I already went through the OVDP?
No, if you participated in the closed Offshore Voluntary Disclosure Program (OVDP), you are not eligible for Streamlined Filing Compliance Procedures. The Streamlined programs are for non-willful taxpayers who have not already entered OVDP. Your alternate path is the current Voluntary Disclosure Practice.
Why OVDP blocks Streamlined:
- OVDP was for potentially willful taxpayers seeking criminal protection
- Streamlined is for non-willful taxpayers
- A taxpayer who entered OVDP has already declared willfulness risk, making non-willful certification difficult
Alternate paths after OVDP:
| Situation | Alternate |
| OVDP closed out successfully | Continue compliant filing going forward |
| OVDP opt-out pending | Complete opt-out review, then Streamlined may open |
| New issues post-OVDP | Current Voluntary Disclosure Practice for any new willful matters |
| Minor non-willful slip post-OVDP | Delinquent FBAR or International Info Return Submission |
Current Voluntary Disclosure Practice (post-OVDP):
- Form 14457 Part I pre-clearance
- 6 years of returns (can extend)
- 75% civil fraud penalty on the highest year
- 50% FBAR willful penalty on the highest year’s balance
- Provides criminal protection when accepted
If OVDP were for one issue only:
- New unrelated non-willful issues may still qualify for Streamlined
- Same issues or related ones cannot be resubmitted under Streamlined
Consult counsel before any disclosure if OVDP history is involved.
For post-OVDP options, see our Streamlined Filing Compliance Procedures.
Last updated on April 29, 2026
