Late US Expat Tax Filing
If you're an American living abroad who hasn't filed US tax returns — perhaps because you didn't know you were required to, or thought non-residents were exempt — you have options. The IRS Streamlined Foreign Offshore Procedure was created for exactly this situation: allowing qualifying non-wilful non-filers to come into compliance, often with no penalties at all. The key is acting before the IRS contacts you.
Get started with your filingWho this is for
- ✓ US citizens or green card holders abroad who have missed one or more years of US tax returns
- ✓ Expats who were unaware of the US requirement to file on worldwide income
- ✓ Those who filed incorrectly (e.g. missed FEIE or FBAR) and need to amend
- ✓ Americans returning to the US who want to clean up their filing history
- ✓ Anyone who received an IRS notice about unfiled returns
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 Form 1040 or amended Form 1040-X for each delinquent year
- 2 Form 2555 — FEIE election applied retroactively to reduce prior year tax
- 3 Form 1116 — Foreign Tax Credit for taxes paid abroad
- 4 FinCEN Form 114 (FBAR) — 6 years of FBARs required under the Streamlined Procedure
- 5 Non-wilful certification statement required by the Streamlined Procedure
Documents usually needed
- 📄 Income records for each delinquent year (pay slips, 1099s, self-employment records)
- 📄 Foreign tax paid records for each year
- 📄 Bank statements showing foreign account balances for FBAR years
- 📄 Travel records to establish days outside the US for each year
- 📄 Any IRS correspondence or notices received
- 📄 Prior US tax returns filed (if any)
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
We review your situation to confirm Streamlined eligibility and identify all delinquent years
Our team reconstructs your returns for each year, applying FEIE and FTC to minimise any tax owed
We prepare all required FBARs (6 years) and the non-wilful certification statement
A licensed CPA reviews everything before submission under the Streamlined procedure
When human review matters
- ⓘ The Streamlined Procedure requires certification that non-filing was non-wilful — this is a legal statement reviewed carefully
- ⓘ Many clients discover they owe little or nothing after FEIE and FTC are applied to past years
- ⓘ Acting before IRS contact is essential — once the IRS initiates an examination, Streamlined eligibility is lost
[INSERT: customer testimonial, e.g. "teacher living abroad in South Korea, saved money and stress using Nomadic.Tax"]
- teacher living abroad, South Korea
Relevant plans
Choose the package that best fits your situation, or view all plans.
- ✓ Up to 6 years of FBAR
- ✓ Prepared for streamlined compliance
- ✓ Includes self-employment and platform income
Frequently asked questions about Late US Expat Tax Filing
What is the IRS Streamlined Foreign Offshore Procedure?
It's an IRS amnesty programme for non-wilful non-filers who lived outside the US. You file 3 years of returns and 6 years of FBARs, pay any tax owed plus interest, and penalties are waived. It's specifically designed for expats who simply didn't know they had to file.
Will I owe a lot of back taxes?
Often very little, and sometimes nothing. The FEIE and Foreign Tax Credit apply retroactively to past years. Many expats in high-tax countries find that FTC fully offsets their US liability for those years. You'll pay any tax owed plus interest, but no penalties under the Streamlined Procedure.
How far back do I need to file?
The Streamlined Procedure requires 3 years of returns and 6 years of FBARs. If you've been abroad longer than 3 years, you only file 3 years of returns (the most recently due). However, if you owe substantial tax for earlier years, filing beyond 3 years may sometimes be advisable.
What if the IRS has already contacted me?
If the IRS has already initiated an examination or investigation of your returns, you may not qualify for the Streamlined Procedure. In that case, different voluntary disclosure options may apply. Contact us to assess your situation.