IRS Steamlined Filing Program

Streamlined Filing

Has it been years since you filed a U.S. Tax Return?

The IRS Streamlined Filing Program may be the best opportunity to come clean!

You may be eligible to file only 3 years' back tax returns without any penalties, no matter how many years you haven’t filed and paid, if you qualify for the IRS Streamlined Filing Program.

The IRS has recently revised the qualifications for its Streamlined Filing Program. The initial program required that taxpayers owe $1,500 or less for each delinquent tax year in order to qualify for Streamlined Filing. The revised Streamlined Filing Program has eliminated this strict dollar amount. For this reason, it is unclear how long the IRS will continue such a liberal offer, which is similar to a tax amnesty program available in the past for a limited time only.

The IRS has placed much emphasis on the taxpayer’s signed certification that not filing tax returns was unintentional. (i.e. you were honestly unaware of the filing requirement for Americans living outside the United States)

Qualifications for This Program

  • You have not been contacted by the IRS regarding non-filing or a current audit.
  • You lived outside the U.S. during the years you didn't file, and/or you did not report foreign income while living in the U.S.
  • You must certify that your failure to file was due to non-willful conduct.
  • You must file your last three years of income tax returns (they must be printed and mailed; you cannot e-file them).
  • You must e-file your last six years of Foreign Bank Account Reporting (FBAR) forms.
  • You must pay any taxes and interest due along with your delinquent income tax returns.
Form 14653