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.
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- ✓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.
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