IRS Streamlined
Filing
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Support for eligible US expats to bring past-due US tax returns and FBARs up to date through the IRS Streamlined Program.
The IRS Streamlined Filing Compliance Procedures offer a path for US citizens and permanent residents living abroad to catch up on their US tax obligations without facing harsh penalties. If you've fallen behind on filing, this programme is specifically designed for non-wilful non-compliance.
We handle the entire process — from assessing your eligibility and preparing the required three years of back tax returns and six years of FBARs, through to submitting the non-wilful certification statement and managing all IRS correspondence.
Eligibility Assessment
We review your situation to confirm you qualify for the Streamlined Programme and advise on the best approach.
Return Preparation
Three years of federal tax returns and six years of FBARs, prepared accurately and filed on your behalf.
IRS Submission
We manage the full submission, including the certification statement and any follow-up with the IRS.
The IRS Streamlined Filing Compliance Procedures exist specifically for US expats who have unintentionally fallen behind on their tax obligations. When handled correctly, the programme allows eligible taxpayers to come into full compliance while avoiding the severe penalties that would otherwise apply to delinquent filings.
The Process
How the Streamlined
Programme Works.
Initial Consultation
We review your situation, tax history, and residency to determine whether you qualify for the IRS Streamlined Filing Compliance Procedures.
Document Collection
We gather all required financial documents including foreign income records, bank statements, and prior return information for the relevant years.
Return Preparation
Our team prepares three years of delinquent federal tax returns and six years of FBARs, ensuring all foreign income exclusions and credits are correctly applied.
Certification Statement
We draft the non-wilful certification statement, which is a critical component explaining why your non-compliance was not intentional.
IRS Submission
All returns, FBARs, and the certification statement are submitted to the IRS as a complete Streamlined package, and we manage any follow-up correspondence.
Who Qualifies?
Eligibility for the
Streamlined Programme
The IRS Streamlined Procedures are available to US citizens, green card holders, and qualifying non-residents who can certify that their failure to file was non-wilful. This means the non-compliance resulted from negligence, inadvertence, or a genuine misunderstanding of the law — not a deliberate attempt to avoid tax obligations.
To qualify under the Foreign Streamlined Procedures, you must have lived outside the US for at least 330 days during one of the three most recent tax years. You must also not currently be under IRS examination or criminal investigation.
We carefully assess each client's circumstances before recommending the Streamlined route. If you don't qualify, we'll advise on the best alternative — such as a voluntary disclosure or a delinquent filing submission — to bring you into compliance with the least risk.
Key Benefits of the
Streamlined Programme
Penalty Avoidance
Under the Foreign Streamlined Procedures, all penalties are typically waived — including failure-to-file, failure-to-pay, and FBAR penalties. This can save tens of thousands of dollars compared to filing delinquent returns outside the programme.
Limited Filing Requirement
You only need to file three years of tax returns and six years of FBARs — not the entire backlog. This makes the process faster and more affordable than other options.
No Audit Trigger
The Streamlined programme is not an audit. It is a compliance initiative, and properly submitted cases are processed without the adversarial nature of a traditional IRS examination.
Full Compliance
Once completed, you are brought into full IRS compliance. From there, you can continue filing annually with confidence and without the burden of past non-compliance hanging over you.
Common Questions
Frequently Asked
Questions
The IRS Streamlined Filing Compliance Procedures are a programme designed for US taxpayers who have unintentionally failed to file US tax returns, report foreign financial accounts (FBARs), or pay all required taxes. It provides a path to compliance with reduced or eliminated penalties for qualifying individuals.
To qualify under the Foreign Streamlined Procedures, you must have lived outside the US for at least 330 days during one of the three most recent tax years and certify that your failure to file was non-wilful — meaning it was due to negligence, inadvertence, or a genuine misunderstanding of the requirements.
The Streamlined Programme requires three years of delinquent federal income tax returns and six years of FBARs (FinCEN Form 114). You do not need to file your entire backlog of missed years.
Under the Foreign Streamlined Procedures, all penalties are typically waived — including failure-to-file, failure-to-pay, and FBAR penalties. This is one of the programme's most significant benefits compared to filing delinquent returns outside the programme.
No. The Streamlined Programme is a compliance initiative, not an audit or investigation. Properly submitted cases are processed by the IRS without the adversarial nature of a traditional examination.
If you don't meet the eligibility criteria, we will advise on alternative routes such as a voluntary disclosure, delinquent FBAR submission, or quiet disclosure — whichever provides the most protection in your circumstances.
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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