What Are the IRS Delinquent International Information Return Submission Procedures?
The IRS delinquent international information return submission procedures allow you to file late international forms, such as Form 5471, Form 3520, Form 8865, and others, with a reasonable cause statement to request penalty relief. This program is separate from Streamlined Filing and is designed for taxpayers who missed an information return but do not owe additional tax. Full details are on the IRS delinquent international information return page.
Forms covered by this procedure:
- Form 5471 (Information Return of U.S. Persons With Respect to Certain Foreign Corporations)
- Form 3520 (Annual Return To Report Transactions With Foreign Trusts)
- Form 3520-A (Annual Information Return of Foreign Trust With a U.S. Owner)
- Form 8865 (Return of U.S. Persons With Respect to Certain Foreign Partnerships)
- Form 8938 (Statement of Specified Foreign Financial Assets)
- Form 926, Form 8621, and other international information returns
How to file:
| Step | Action |
| #1 | Prepare the delinquent information return(s) |
| #2 | Attach a reasonable cause statement explaining why the return was late |
| #3 | For Forms 3520/3520-A, write “Reasonable Cause Statement attached” at the top of page 1 |
| #4 | For all other forms, attach to an amended return (Form 1040-X) and file per the amended return instructions |
Penalties that may apply without reasonable cause:
- Form 5471: $10,000 per form, per year (up to $60,000)
- Form 3520: Up to 35% of the gross value of the distribution or transfer
- Form 8865: $10,000 per form, per year
- Form 8938: $10,000 per form (up to $60,000 for continued failure)
The IRS international information reporting penalties page lists the full penalty schedule. Penalties may be assessed initially even when a reasonable cause statement is attached; you may need to respond to IRS correspondence to have them abated.
For expats, this procedure is common when you hold an interest in a foreign corporation, trust, or partnership and are unaware of the reporting requirement. If you also owe tax or missed FBARs, Streamlined Filing or the Delinquent FBAR Submission Procedures may be the better path.
Last updated on April 30, 2026
