The Streamlined Filing Compliance Procedures: the IRS's way back, step by step
The Streamlined Filing Compliance Procedures are the IRS's program for people who didn't report foreign income or accounts by mistake. There are two versions, one for people living abroad and one for people in the U.S. Here's how they compare, and how a filing works from start to finish.
Living outside the U.S.? Find your country's guide.
1What the procedures are
The IRS introduced the Streamlined procedures in 2012 and expanded them in 2014. They're for individuals whose failure to report foreign income, file FBARs or file international information returns was non-willful: negligence, inadvertence, a mistake or a good-faith misunderstanding of the rules. You certify that under penalty of perjury.
The IRS doesn't call them an amnesty, but for people who didn't know the rules they work like one: you catch up on a set number of years, and the penalties are waived or capped. They're still open; the IRS hasn't announced an end. More on every IRS catch-up option.
2Foreign or Domestic
| Streamlined Foreign Offshore | Streamlined Domestic Offshore | |
|---|---|---|
| Who it's for | People who meet the non-residency test in one of the last three years | Everyone else, usually people living in the U.S. |
| Returns | 3 years, original or amended | 3 years, amended only |
| FBARs | 6 years | 6 years |
| Certification | Form 14653 | Form 14654 |
| Penalty | None | 5% of the highest year-end total of the foreign assets involved |
The non-residency test: in any one of the three most recent years, you had no U.S. abode and spent at least 330 full days outside the U.S. Details for each version: Streamlined Foreign Offshore and Streamlined Domestic Offshore.
3Who qualifies
- Individuals, or their estates: U.S. citizens, green card holders, and others who met the substantial presence test.
- Your conduct was non-willful.
- The IRS hasn't started a civil examination of any of your returns, and you're not under criminal investigation.
- You have a valid taxpayer ID: a Social Security number, or a complete ITIN application with the package if you can't get one.
- For the Domestic version only: you filed a return, if one was required, for each of the three years.
Most Americans abroad who never knew the rules fit the Foreign version.
4How a filing works
- Check which version fits, using the non-residency test. Our years-to-file calculator shows the exact years.
- Gather your documents for the three tax years and six FBAR years.
- Prepare the three returns, with the exclusion or credit that keeps your U.S. tax lowest and any information returns you missed, marked "Streamlined Foreign Offshore" or "Streamlined Domestic Offshore" at the top.
- File the six FBARs online with FinCEN, giving the Streamlined procedures as the reason they're late.
- Sign the certification, Form 14653 or 14654, with your non-willful statement in your own words.
- Pay any tax and interest due, plus the 5% penalty under the Domestic version.
- Mail the package to the IRS. Streamlined returns are filed on paper.
There's no acceptance letter afterward. What happens after you file.
5What it costs
The IRS charges nothing to use the procedures. You pay any tax actually due, with interest, and the 5% penalty if you use the Domestic version. For many people abroad the tax is small or zero, thanks to the foreign earned income exclusion and the foreign tax credit. Our flat fees for preparing the package are on our pricing page.
Guides by country
Local accounts, pensions and tax treaties change how these rules play out. Each guide below covers them for one country, with its tax year and filing dates.
- Argentina
- Australia
- Austria
- Belgium
- Brazil
- Canada
- Chile
- China
- Colombia
- Costa Rica
- Croatia
- Cyprus
- Denmark
- Dominican Republic
- Ecuador
- France
- Germany
- Greece
- Hong Kong
- India
- Ireland
- Israel
- Italy
- Japan
- Malaysia
- Malta
- Mexico
- Netherlands
- New Zealand
- Norway
- Panama
- Philippines
- Poland
- Portugal
- Saudi Arabia
- Singapore
- South Africa
- South Korea
- Spain
- Sweden
- Switzerland
- Taiwan
- Thailand
- UAE
- United Kingdom
- Vietnam
Live somewhere else? We help there too.
Common questions
Is Streamlined the same as an IRS amnesty?
Not officially, but it's the closest thing for people who didn't know the rules: you catch up on a set number of years, and the penalties are waived abroad or capped at 5% in the U.S.
Can I use Streamlined if I filed some returns already?
Yes. Under the Foreign version, years you filed but left something out are amended, and years you missed are filed as originals. The Domestic version only amends returns already filed.
How long does the IRS take?
The IRS processes paper returns over several months and doesn't send an acceptance letter. How long the preparation takes depends mostly on how quickly your documents come together.
Ready to get caught up? We'll tell you which version fits.
Answer 3 quick questions and our tax team will review your situation for free, then quote one flat fee for the whole package.
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Reviewed by Lewis Grunfeld, CPA. Based on the IRS's published Streamlined Filing Compliance Procedures. General information, not advice for your specific situation.