If you are like many US expats who didn’t realize that you had an ongoing annual US filing requirement after you moved abroad, you can breathe a little easier. The IRS has an amnesty program called the Streamlined Filing Compliance Procedures. This program is available for qualified expats who have not filed their US taxes for the previous three years or longer. The program enables delinquent filers to reduce or even eliminate penalties.
If you ever find yourself behind on US taxes, Universal Tax Professionals can help you catch up. Our team of international tax professionals possesses the expertise needed to assist you in reducing or even eradicating your tax liabilities, while also maximizing the available credits and deductions. Additionally, if you have other filing obligations, we offer an extensive array of US expat tax services tailored to serve US citizens residing worldwide.
The IRS Streamlined Filing Compliance Procedures provide an opportunity for eligible US taxpayers living abroad to catch up on overdue tax filings without facing harsh penalties. This amnesty program is designed for individuals who were unaware of their ongoing US tax obligations while residing overseas.
Through this program, you can:
File your past-due US tax returns and FBARs while avoiding failure-to-file and failure-to-pay penalties.
Certify non-willful noncompliance with the IRS using Form 14653 for penalty relief.
Regain good standing with the IRS and stay compliant with future tax requirements.
You may qualify for the Streamlined Filing Compliance Procedure if you are a US citizen, Green Card holder, or US resident who:
Lives outside the United States for at least 330 days in one of the last three years, or meets the foreign residency requirements.
Failed to file US tax returns or FBARs due to non-willful reasons (not knowing about the requirement, for example).
Has not been contacted by the IRS regarding past noncompliance.
This program is ideal for American expats who just discovered their ongoing tax filing requirements and want to fix their situation without being penalized. It offers a second chance to become fully compliant while avoiding harsh penalties and protecting your standing with the IRS.
At Universal Tax Professionals, our streamlined filing service is comprehensive and ensures accuracy from start to finish. Here’s what’s included:
Certification by US Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures is a statement submitted to the IRS to explain why a taxpayer’s failure to file past US tax returns or FBARs was non-willful. The IRS Form 14653 is a signed statement submitted together with the streamlined returns to help the IRS determine eligibility for penalty relief.
We’ll prepare and file your three years of past-due federal tax returns required by the IRS. These returns ensure you’re brought fully up to date with your US tax obligations. Our team handles all calculations, forms, and credits to make sure your filings are accurate.
We’ll prepare and file your six years of required FBARs (Foreign Bank Account Reports), which are submitted to the US Department of the Treasury. These reports disclose your foreign bank and financial accounts as required by law.
We’ll determine whether Form 2555 (Foreign Earned Income Exclusion) or Form 1116 (Foreign Tax Credit) provides the best tax benefit for you. Form 2555 helps exclude qualifying foreign income from US taxation, while Form 1116 allows you to claim credits for foreign taxes paid. Our team reviews your situation carefully to apply the most advantageous option and minimize your US tax liability.
If the IRS sends any notices or requests additional information regarding your submission, our team will assist you in preparing responses and clarifications. We’ll guide you through the process and help ensure any IRS inquiries are handled quickly and accurately.
By completing the Streamlined Filing Compliance Procedure with our help, you can return to good standing with the IRS and avoid costly penalties. Our team ensures every form, certification, and report is accurately prepared and submitted on your behalf. With expert guidance and ongoing support, you can move forward knowing your US tax obligations are fully compliant.
Work directly with experienced and IRS-licensed tax experts who specialize in US expat filings.
Every client we’ve assisted through the Streamlined Filing Compliance Procedure has successfully achieved compliance with the IRS.
No matter where you live, our secure online process and virtual consultations make it easy to work with us from anywhere in the world.
Beyond getting you compliant, we’ll also help you plan for the upcoming tax year to ensure you stay on track and avoid future filing issues.
Yes. The Streamlined Filing Compliance Procedure was created specifically for U.S. expats who failed to file their US tax returns or FBARs due to non-willful reasons, such as not knowing they had a filing requirement. It’s an opportunity to catch up and become compliant without facing penalties.
You’ll need to file the three most recent tax years of federal tax returns and six years of FBARs (Foreign Bank Account Reports). These recent filings bring your record up to date and show the IRS and the US Department of the Treasury that you’re now fully compliant with your reporting obligations.
Yes. Even when filing under the Streamlined Procedure, you can still claim the Foreign Earned Income Exclusion (Form 2555) or the Foreign Tax Credit (Form 1116) to help reduce or eliminate double taxation on your income earned abroad. Our tax professionals will determine which provides the greater benefit for you.
Yes, if your prior returns were incomplete or incorrect, you may file amended returns under the Streamlined Filing Program, provided your previous noncompliance was non-willful. We’ll review your tax history to determine the best approach for your situation.
If you’ve fallen behind on your US tax filings while living abroad, you’re not alone — and it’s not too late to fix it. The IRS Streamlined Filing Compliance Procedure offers a penalty-free way for eligible expats to catch up on overdue tax returns and FBARs.
Our team at Universal Tax Professionals can help you prepare everything accurately, restore your compliance, and give you peace of mind knowing your US taxes are back on track.