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.

The streamlined procedures are designed to provide to taxpayers in such situations with:
- a streamlined procedure for filing 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. Taxpayers cannot be under examination with the IRS. In addition, taxpayers must have a Social Security Number or if applicable, a valid Taxpayer Identification Number.
The IRS can end this program at anytime, as they did with the Offshore Voluntary Disclosure Program.
The IRS can end this program at anytime, as they did with the Offshore Voluntary Disclosure Program.