Form 14653: the page that makes Streamlined work

1What it asks

• Your name, taxpayer ID and address, and your spouse's if you're filing jointly.
• The three tax years and six FBAR years you're filing.
• That you meet the non-residency test, and in which year.
• That you've filed the FBARs and are paying all tax and interest due.
• That your failure to report was non-willful, with your explanation.

You sign it under penalty of perjury. The original goes with the paper package, and a copy is attached to each return.

2The non-willful statement

The IRS asks for "specific facts," and general statements like "I didn't know" are not enough on their own. A good statement explains:

1. Your background: when and why you moved abroad, your work and education.
2. The accounts and income: what they were, why you opened them, and that they were ordinary.
3. What you understood: why you thought you didn't need to file, and anyone you relied on.
4. How you found out: and that you're fixing it now on your own.

True, specific and boring is exactly right.

3Mistakes to avoid

• Listing the wrong years, or a year whose due date hasn't passed yet.
• Leaving out accounts that appear on your FBARs.
• Blaming a preparer without saying what you told them.
• Forgetting to sign, or for joint filers, missing the spouse's signature.

Form 14653 only fits if you qualify for the foreign procedures. If you don't, see every IRS catch-up option for expats.

Common questions

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