Streamlined Filing Offshore Procedures
Streamlined filers may get caught up without penalties. Taxpayers with US Citizen children may also qualify for tax refunds. You may actually come with a refund even after paying preparation fees!
Get Caught Up...Finally!
Streamlined Offshore Procedures were established to allow Americans abroad to get caught up on filing their back taxes. The program allows US expats who have fallen behind on filing an opportunity to catch up on their US income taxes without penalties or criminal liability.
Many US expats are surprised to find out they may have US tax obligations even while paying foreign taxes. Independence Expat Tax offers US expat tax advice and assistance for those wanting to file US taxes abroad.
The IRS streamlined program simply requires you to file 3 years of delinquent tax returns and 6 years of foreign bank account reports (FBARs) instead of potentially decades of unfiled tax returns.
With the foreign earned income exclusion and foreign tax credit, we find many Americans living abroad owe nothing to the IRS, even if they need to file a tax return. Many of our clients owe zero US taxes due to these exclusions and credits.
To successfully submit this Streamlined Offshore Disclosure Program to the IRS, you should work with an experienced accountant who has a track record of dealing with these cases.
Eligibility for Streamlined Procedures

- ✔The expat taxpayer failed to file required tax returns for the most recent 3 years or failed to file required international informational returns (forms 5471, 8938, etc.).
- ✔US expats must file 6 years of the most recent Foreign Bank Account Report (FBAR).
- ✔Expat taxpayers must certify that failure to file was NON-willful, meaning they were not fully aware of the filing requirements.
- ✔You must have been abroad for 330 days in at least ONE of the three years submitted to the IRS.
What About Tax Penalties?
Qualified taxpayers complying with Streamlined Foreign Offshore Procedures will NOT have penalties that would normally apply for failing to file tax returns and FBARs. If there is any amount due, a small amount of interest may apply, but IRS interest rates are much lower than typical credit card or loan interest rates.
Why Work With a Professional Accountant?
- ✔Our accountants specialize in expatriate taxes with expert knowledge.
- ✔We adhere to high ethical standards.
- ✔We stay updated on the latest US tax rules for expats.

Client Testimonial
"Navigating both current and back taxes with foreign income was something that really stressed me out for a number of years. As a result, I kept putting off the inevitable. After speaking with Independence Expat Tax, I finally felt at ease. They took the stress out of the equation and did an excellent job on my tax returns for the last several years. I highly recommend them and will continue using their services!"- Jacob S.