Can I amend previously filed U.S. tax returns as part of the Streamlined Filing process?
Yes, Streamlined Filing Compliance Procedures explicitly allow amending previously filed returns within the 3-year lookback period to disclose previously missed foreign income or reporting requirements. You file Form 1040-X for each amended year and include all three years in the single Streamlined package.
Amended vs delinquent within Streamlined:
- Delinquent years (no return filed): Use Form 1040 marked Streamlined
- Amended years (return filed, incomplete): Use Form 1040-X marked Streamlined
- Mix and match: Some years amended, some years delinquent; all in one package
Form 1040-X in Streamlined:
- Write “Streamlined Foreign Offshore” or “Streamlined Domestic Offshore” in red at the top
- Include an explanation of changes in Part III
- Attach revised Form 2555, Form 1116, Form 8938, etc., as applicable
- Attach to the package with Form 14653/14654 certification
Common amendment scenarios:
| Situation | Typical fix |
| Missed foreign wages | Add Form 2555 or Form 1116 with the amended income |
| Missed PFIC | Add Form 8621 per fund |
| Missed foreign rental | Add Schedule E |
| Missed foreign brokerage dividends | Add Schedule B with country |
| Missed FBAR | File 6 years of delinquent FBAR through BSA E-Filing |
Package structure:
- 3 years of amended or delinquent Form 1040/1040-X
- 6 years of FBARs via BSA E-Filing
- Form 14653 (Foreign) or 14654 (Domestic) non-willfulness certification
- Any delinquent info returns (5471, 3520, etc.)
For Streamlined amendment help, see our Streamlined Filing Compliance Procedures.
Last updated on April 29, 2026
