Accidental
Americans
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Clear, specialist guidance for people who hold US citizenship but have never lived in or engaged with the US tax system.
If you were born in the United States but grew up and live abroad, you may be classified as an "accidental American." Despite having little or no connection to the US, you are still considered a US citizen and are legally required to file US tax returns and report foreign bank accounts.
TaxYork helps accidental Americans understand their obligations and come into compliance safely — typically through the IRS Streamlined Programme, which waives penalties for non-wilful non-filers.
IRS Streamlined Filing
Penalty-free catch-up for accidental Americans who have never filed US tax returns.
FATCA Compliance
Resolving banking issues caused by FATCA reporting requirements on US persons abroad.
Renunciation Advisory
Expert guidance on the tax implications and process of renouncing US citizenship, if chosen.
Many accidental Americans discover their US tax obligations only when a foreign bank requests a US tax identification number or threatens to close their account. The IRS Streamlined Programme offers a clear, penalty-free route to compliance for those who were genuinely unaware of their filing requirements.
Key Areas
Accidental American
Challenges.
Awareness & Discovery
Many accidental Americans only learn of their US tax obligations when a bank asks for a US tax identification number or closes their account due to FATCA.
Years of Unfiled Returns
Having never filed US taxes creates a compliance gap that can feel overwhelming — but the IRS Streamlined Programme provides a clear, penalty-free path forward.
FATCA & Banking Issues
Foreign banks are required to report US account holders to the IRS. Non-compliance can lead to account restrictions, closures, or inability to open new accounts.
US Tax Identification
Accidental Americans may not have a Social Security Number or ITIN, which are required to file US returns. We help obtain the necessary identification.
Renunciation Considerations
Some accidental Americans consider renouncing US citizenship. This requires full tax compliance first and careful analysis of the exit tax implications.
Your Options
Compliance or
Renunciation
Accidental Americans typically have two paths: come into full US tax compliance or renounce US citizenship. Both require careful consideration and specialist guidance.
For those choosing compliance, the IRS Streamlined Programme provides the most practical route. It requires only three years of tax returns and six years of FBARs, and penalties are typically waived in full for qualifying non-wilful filers. Once compliant, ongoing annual filing is straightforward.
For those considering renunciation, full tax compliance is a prerequisite. An exit tax may apply, and the process involves both the IRS and the US State Department. We provide detailed analysis of the financial and practical implications before any decision is made.
Common Questions
Frequently Asked
Questions
An accidental American is someone who holds US citizenship — usually acquired at birth — but has lived most or all of their life outside the United States. Many are unaware of their US status or its tax implications until they encounter issues with banking, investment, or cross-border transactions.
Yes. The US taxes based on citizenship, not residency. If you are a US citizen — even if you've never lived in or earned income from the US — you are legally required to file annual US tax returns and report foreign financial accounts.
If your failure to file was non-wilful (not deliberate), you may be eligible for the IRS Streamlined Filing Compliance Procedures. This programme allows you to catch up by filing three years of returns and six years of FBARs, typically with all penalties waived.
Unfortunately, yes. Due to FATCA reporting requirements, some foreign banks have chosen to close accounts held by US persons rather than comply with the reporting burden. Coming into US tax compliance can help resolve these issues and protect your banking relationships.
Renunciation is a significant decision with tax consequences. You must be fully tax compliant before renouncing, and an exit tax may apply. We advise clients thoroughly on the process, costs, and implications before any action is taken.
In most cases, foreign tax credits and treaty provisions eliminate any additional US tax. The filing obligation remains, but the actual tax owed is often zero or minimal once credits and exclusions are properly applied.
Get in Touch
Ready to get
your US taxes
sorted?
Whether you need help with IRS Streamlined filings, annual US tax returns, or cross-border tax planning — our team is here for you.
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