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The IRS closed the Offshore Voluntary Disclosure Program (“OVDP”) on September 28, 2018, which means this amnesty program is no longer available to expats. However, the IRS also launched a set of programs specifically designed for expats who are unintentionally behind on their taxes, known as the Streamlined Filing Procedures. While the OVDP was geared towards protecting individuals who had been intentionally avoiding taxes by hiding money overseas from criminal prosecution, the Streamlined Filing Procedures are designed for Americans who have unintentionally not been filing their taxes or reporting their foreign bank accounts. If you are behind on your taxes, you should consult with a tax expert to determine the best way to become compliant.
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