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How do the Streamlined Procedures work?


In 2012, the IRS launched an initiative called the Streamlined Filing Procedures to help American expats who are multiple years behind on their required tax filings. Under the program, the IRS waives all penalties for late filing and late tax payment for expats whose lack of filing was non-willful (meaning you did not intentionally evade your filing responsibilities).

The Streamlined Filing program allows expat taxpayers to get caught up by filing only:

  • The last three years of delinquent expat tax returns
  • The last 6 years of Foreign Bank Account Reporting (FBAR) forms
  • Form 14653 to certify that your tax delinquency was non-willful

Note: To qualify for the Streamlined Program, you must be at least three years behind on your taxes.

If you’re in this situation, you’re going to want to take quick action. The IRS is lenient toward those who come forward voluntarily, but if they notice your non-compliance before you have taken action, they are much less sympathetic.

Also, the IRS can end programs like the Streamlined Filing Procedures at any time. In 2018, the IRS terminated a similar program, which could signal that the era of IRS leniency is coming to an end.

Fortunately, Greenback can help with all aspects of your Streamlined Filing. Our experts will ensure you have everything you need to get caught up on your taxes quickly and painlessly.

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