If you’re an American living abroad and haven’t filed US taxes for a few years, you’re not alone. Thousands of expats find themselves in the same boat, usually because they didn’t know they were still required to file. That’s where the IRS Streamlined Filing Procedures come in.
The simplified tax amnesty program was established to enable US citizens and Green Card holders to pay their taxes without penalty, provided their failure to report was not willful.
Below are the essential requirements you must fulfill in order to qualify, and how to apply confidently.
1. You Must Be a US Citizen or Green Card Holder
In order to take advantage of the streamlined amnesty program, you still have to be treated as a US person for tax purposes. That means:
- US citizens abroad (even if they’ve been naturalized as another country’s citizen)
- Green Card residents abroad
- Some dual citizens
If you’ve previously renounced citizenship or allowed your Green Card to expire, there are other amnesty programs that can come into play. However, this one’s specifically for those who are still technically bound to the US tax system.
2. You Have to Be Living Outside the United States
To be eligible for the foreign version of the streamlined program, you must satisfy the non-residency requirement. This means:
- During at least one of the previous three tax years, you had a foreign residence and
- You were physically outside the U.S. for at least 330 full days during that year
If you’re a resident within the US but nevertheless lagging behind, there’s a domestic version of the program, though with a 5% penalty on unreported foreign assets.
3. Your Non-Compliance Has To Be Non-Willful
This is the crux of the program. You can only avail yourself of the streamlined amnesty procedures if your non-compliance with any requirement of filing tax returns or foreign account reports was non-willful.
So what is non-willful?
- You truly didn’t know that you were required to file US taxes as an expat
- You got your requirements confused
- You just didn’t know about certain reporting requirements (such as FBAR or FATCA)
Conversely, if you deliberately failed to file or tried to hide income or accounts, this program isn’t for you. The IRS considers willful non-compliance to be fraud—and treats it differently.
4. You Must File the Most Recent 3 Years of Tax Returns
As part of the streamlined package, you’ll file:
- The last three years of federal tax returns (Form 1040)
- Include all international forms that are mandatory like Form 8938 (FATCA), Form 2555 (FEIE), or Form 1116 (Foreign Tax Credit)
The intent is to get your latest tax filings current. For instance, if you’re filing in 2025, you’d probably file 2022, 2021, and 2020.
5. You Must File 6 Years of FBARs
If you ever had over US$10,000 in foreign bank accounts during any calendar year, you need to file an FBAR (Foreign Bank Account Report).
In the streamlined amnesty compliance procedure, you need to:
- File six years of delayed FBARs
- Report all foreign financial accounts, such as checking, savings, investment, superannuation, or business accounts
These are filed separately using the FinCEN e-filing system.
6. You Must Sign a Certification of Non-Willful Conduct
This is called Form 14653, and it’s probably the most critical component of the program. You’ll have a brief personal statement stating:
- Why you failed to file
- What you did or didn’t know at the time
- How and when you discovered your tax responsibilities
The tone is to be factual, not apologetic. Don’t use legalese. Be straightforward and truthful. It’s not about being perfect, it’s about being open.
7. You Must Pay Any Tax Due
Although penalties are waived under the program, you’re still required to remit any tax payable from the three years of returns.
The silver lining? Most expats owe very little or no tax after exemptions and credits are accounted for. However, if there is a tax balance due, you must pay it in full or negotiate a payment plan when you file.
8. Your Filing Must Be Complete and Accurate
Partial filings will not safeguard you. To be eligible for the streamlined tax amnesty program, you are required to file:
- 3 years of complete federal returns
- 6 years of FBARs
- Signed Form 14653
- Full payment of tax due
If your application is incomplete or incorrect, you may have it denied and lose penalty protection.
9. You Must Not Be Under IRS Examination
If you’ve already been sent a notice of criminal investigation or audit, you do not qualify for streamlined procedures. When the IRS approaches you, too late to “voluntarily come forward.”
So if you’re delinquent, the sooner you take action, the better, before you receive any letter or notice of enforcement.
If You Qualify, Don’t Wait
The simplified filing compliance processes provide a one-time opportunity to tidy up your tax record without fines or intimidation. Provided you qualify and do it of your own volition, you can come into full compliance with less hassle than you might imagine.
But this program won’t last forever, and it only works if you do it before the IRS calls you. If you owe, now’s the time to step forward.
FAQs
What is the IRS streamlined tax amnesty program?
It’s a sanction-free program that allows US expats to catch up on past-due tax returns and FBARs if their non-compliance was non-willful.
How many years do I have to file under streamlined filing?
Three years of federal tax returns and six years of FBARs.
Am I eligible if I didn’t know I was required to file taxes abroad?
Yes, that’s precisely the kind of non-willful case that the program is intended for.
Can I still utilize the program if I have back taxes I owe?
Yes, but you will have to pay the tax due. The program eliminates penalties, not the tax due.
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