Streamlined Filing Compliance Procedures

U.S. citizens and U.S. residents not compliant with their U.S. tax filings may qualify to file delinquent returns under the Streamlined Filing Compliance Procedures. 

Filing under these procedures require three years of tax returns, including any information returns, and six years of FBARs. In addition, the taxpayer must certify that the failure to report foreign financial assets and pay all tax due in respect to those assets did not result from willful conduct on their part.

The streamlined filing compliance procedures describe below are available to taxpayers certifying that their failure to report foreign financial assets and pay all tax due in respect of those assets did not result from willful conduct on their part. The streamlined procedures are designed to provide to taxpayers in such situations with:

  • a streamlined procedure for fling amended or delinquent returns, and
  • terms for resolving their tax and penalty procedure for filing amended or delinquent returns, and
  • terms for resolving their tax and penalty obligations.

The streamlined filing compliance procedures are designed only for individual taxpayers, including estates of individual taxpayers. 

Are you behind in your US tax filings? It is important to speak with a CPA before filing your returns. We can help. Call us today for a free consultation.

If we treat people with kindness and respect, and attend to their needs with expertise and integrity, we will receive the highest compliment we can be given, our clients referrals.

Contact Info

  P.O. Box 1278
Columbus, Texas 78934

 +1 (346) 231-1195

 +1 (346) 231-1194

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