Form 14653: IRS Streamlined Certification Guide

Form 14653 Requirements and Filing Details

Download IRS Form 14653 (PDF)

Form 14653 is available as a free PDF from the IRS. You can download the official certification form, complete the required information, and include it with your Streamlined Foreign Offshore submission.

Download IRS Form 14653 (Official PDF)

Before completing the form, confirm that you meet the eligibility requirements and have the information needed to explain your previous reporting failures.

Use the current IRS version rather than relying on older copies of the form.

What is Form 14653 and Why is it Important?

Form 14653 is a signed certification used by taxpayers applying for the Streamlined Foreign Offshore Procedures. It confirms that their failure to meet US tax and foreign financial reporting obligations resulted from non-willful conduct.

The certification requires taxpayers to explain the circumstances behind their noncompliance, including their financial background, foreign accounts, and how they became aware of their US filing responsibilities.

Unlike a regular tax return, Form 14653 focuses on the reasons for previous reporting failures. An incomplete or inconsistent explanation may raise questions about eligibility for streamlined relief.

For qualifying taxpayers, the Streamlined Foreign Offshore Procedures generally provide relief from failure-to-file, failure-to-pay, accuracy-related, information return, and FBAR penalties.

This Streamlined Filing penalty relief can significantly reduce the cost of correcting past noncompliance, although any outstanding taxes and interest must still be paid.

Who is Eligible to File Form 14653?

Form 14653 is intended for taxpayers who qualify for the Streamlined Foreign Offshore Procedures. Eligibility depends on several requirements:

• Foreign residency: US citizens and green card holders generally must have no US abode and be physically outside the United States for at least 330 full days during at least one of the three relevant tax years. Different rules apply to individuals who are not US citizens or lawful permanent residents.
• Non-willful conduct: Your failure to report income, pay tax, or submit required information returns must have resulted from negligence, inadvertence, mistake, or a good-faith misunderstanding of US tax requirements. Intentional noncompliance does not qualify.
• No current IRS examination: Taxpayers are generally ineligible if the IRS has initiated a civil examination of their returns for any tax year or if they are under an IRS criminal investigation.
• Valid taxpayer identification number: You must have a valid Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), as applicable.

Meeting these requirements is essential because Form 14653 serves as your certification that you qualify for the program.

IRS Form 14653 Filing Instructions

Form 14653 must be submitted with your Streamlined Foreign Offshore tax return package. Follow these steps to prepare the certification and required documents.

Step 1: Prepare the Required Tax Returns

Prepare the three most recent years of delinquent or amended federal income tax returns for which the filing deadlines, including applicable extensions, have passed.

The required documentation for Streamlined Filing may also include international information returns, such as Forms 8938, 5471, or 8621, depending on your circumstances.

Step 2: Mark the Returns for Streamlined Processing

Write “Streamlined Foreign Offshore” in red ink at the top of the first page of each delinquent or amended tax return and each required information return.

This identifies your submission as part of the Streamlined Foreign Offshore Procedures.

Step 3: Complete Form 14653 and Write Your Non-Willful Statement

Provide your identifying information, complete the required certifications, and explain why you previously failed to meet your US tax reporting obligations.

Your explanation should include:

• Your personal and financial background.
• When and why you opened foreign accounts.
• What you understood about your US tax obligations.
• When and how you discovered your reporting requirements.
• Any professional advice or circumstances that contributed to your noncompliance.

Your statement must be accurate and include relevant favorable and unfavorable facts.

Step 4: File Six Years of FBARs Electronically

Submit the required delinquent FBARs through the FinCEN BSA E-Filing System.

Select “Other” as the reason for late filing and enter “Streamlined Filing Compliance Procedures” in the explanation field.

The IRS explains who must file on its FBAR reporting page, and you can follow each screen in how to file the FBAR.

Step 5: Sign and Mail Your Submission

Sign the original Form 14653 certification and include it with your tax return package. Attach a copy of the signed certification to each tax return and information return submitted under the streamlined procedures.

Mail the completed package to the IRS address designated for Streamlined Foreign Offshore submissions, together with any required payment or payment arrangements.

The IRS requires the tax returns and certification to be mailed, while FBARs are generally filed electronically.

How to Write a Form 14653 Non-Willful Statement

The non-willful statement is one of the most important parts of Form 14653. Rather than simply stating that you were unaware of US tax requirements, you must explain the specific circumstances that caused your reporting failures.

The IRS expects a complete account of your personal and financial background, the source and use of your foreign accounts, and your understanding of US reporting obligations. Understanding how the IRS decides between willful and non-willful conduct can help you frame your explanation.

Example of a Form 14653 Non-Willful Explanation

The following is a simplified illustration, not a statement to copy into your certification:

I moved to Germany in 2015 for employment and opened a local bank account to receive my salary and pay living expenses. I filed German tax returns but mistakenly believed that my local tax obligations were sufficient because I was living and working outside the United States.

In 2025, I learned that US citizens generally remain subject to US tax filing and foreign account reporting requirements while living abroad. I subsequently began preparing the required returns and FBARs to correct my previous noncompliance.

This example illustrates how someone might explain their circumstances, but an actual certification must include all relevant facts, including any unfavorable information.

The IRS also expects taxpayers to explain the source of funds in foreign accounts and their involvement in managing those assets. If spouses have different reasons for noncompliance, their explanations should address those differences.

Where to Mail Form 14653

Form 14653 must be mailed with your Streamlined Foreign Offshore tax returns and supporting documents to the IRS.

For submissions through the US Postal Service, the IRS lists the following address:

Internal Revenue Service
3651 South I-H 35
Stop 6063 AUSC
Attn: Streamlined Foreign Offshore
Austin, TX 78741

Private delivery services may require a different address or additional delivery instructions.

Before mailing, verify the current address and any delivery-service requirements.

Consider using a delivery service with tracking and retain copies of your Form 14653, tax returns, and supporting documents.