Streamlined Foreign Offshore Procedures: Catch-Up Filing Guide

A plain-English overview for Americans abroad, built from current IRS guidance. Use it to understand the issue before deciding whether to self-file or hire specialist help.

What the streamlined procedures are for

The IRS Streamlined Filing Compliance Procedures are designed for eligible taxpayers whose failures to report foreign financial assets and pay related tax were non-willful. The IRS defines non-willful conduct in terms such as negligence, inadvertence, mistake, or a good-faith misunderstanding of legal requirements.

Foreign offshore filing scope

For eligible U.S. taxpayers residing outside the United States, the IRS generally requires the most recent three years of delinquent or amended tax returns for which the due date has passed, together with required information returns, plus the most recent six years of delinquent FBARs for which the due date has passed.

Eligibility is not automatic

You must satisfy the foreign non-residency requirement and certify non-willfulness. Taxpayers under certain IRS civil examinations or criminal investigations are not eligible. If willfulness may be an issue, the IRS itself recommends considering other voluntary disclosure options and consulting a professional.

TFX streamlined pricing

TFX currently advertises its Streamlined Foreign Offshore package from $1,450, with higher pricing in some income situations and additional charges possible for international information forms. That provider fee is separate from any tax or interest legally due.