STREAMLINE COMPLIANCE

Helping Americans Abroad Catch Up on U.S. Tax Filings

Many Americans living abroad discover that they remain subject to U.S. tax filing requirements, even after years of living and paying taxes overseas.

The IRS Streamlined Foreign Offshore Procedures offer eligible taxpayers an opportunity to correct past non-willful filing failures, generally without the penalties associated with delinquent tax returns and foreign account reporting.

At Barron's International Tax Service, we help determine your eligibility, prepare the required tax returns and FBARs, and guide you through the compliance process with experienced, personalized assistance.

Who Qualifies for the Streamlined Foreign Offshore Procedure?

The IRS Streamlined Foreign Offshore Procedures are intended for eligible taxpayers who have failed to meet their U.S. tax filing or foreign financial account reporting obligations because of non-willful conduct.

To qualify, taxpayers generally must meet the following requirements:

Non-Willful Conduct: The failure to comply must have resulted from negligence, inadvertence, mistake, or a good-faith misunderstanding of U.S. tax obligations.
Foreign Residency: U.S. citizens and green card holders generally must have been physically outside the United States for at least 330 full days during one of the three most recent tax years covered by the submission and must not have had a U.S. abode during that year.
Required Tax Filings: Eligible taxpayers generally submit three years of delinquent or amended federal income tax returns, including applicable international information returns, and six years of FBARs.
Certification: Form 14653 must be submitted, explaining the circumstances of the taxpayer's non-willful failure to comply.

Taxpayers who are under an IRS civil examination or criminal investigation are generally ineligible for the streamlined procedures. Other restrictions may also apply.

Every taxpayer's circumstances are different. We review your filing history, residency, and reporting obligations to determine whether the streamlined procedures are appropriate for your situation.

Streamline Compliance

How We Help You Become Compliant

Becoming compliant with past U.S. tax obligations requires more than simply preparing overdue returns. It involves reviewing your filing history, identifying applicable reporting requirements, and selecting the appropriate IRS compliance procedure.

Our services include:

Initial Assessment — Reviewing your filing history, foreign residency, and outstanding reporting obligations.
Eligibility Review — Determining whether the Streamlined Foreign Offshore Procedures are appropriate for your circumstances.
Tax Return Preparation — Preparing the required federal income tax returns and applicable international information returns.
FBAR Preparation — Preparing delinquent Foreign Bank Account Reports for the required reporting years.
Form 14653 Certification — Assisting with the certification and explanation of non-willful conduct.
Submission Guidance — Explaining the filing process and your continuing U.S. tax obligations.

Our goal is to provide a careful, confidential, and personalized approach to resolving past filing obligations.

STREAMLINE COMPLIANCE

Who Qualifies for the Streamlined Foreign Offshore Procedure?

Streamline Compliance

How We Help You Become Compliant

Contact Us

Barron's International Tax Service

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