IRS Amnesty Program for Delinquent Offshore Filers

Purpose of Program

The IRS amnesty program, known officially as the “Streamlined Foreign Offshore Procedures,” was established 2012 to encourage U.S. citizens/green card holders living abroad to come into full compliance on their delinquent or incomplete U.S. tax returns and FBARs.

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No Penalties

A taxpayer who files via the Streamlined Foreign Offshore Procedures will not be subject to failure-to-file and failure-to-pay penalties, accuracy-related penalties, information return penalties, or FBAR penalties.

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Eligibility

• Individual must have been physically outside the United States for at least 330 days during any of the most recent three years.

• The failure to file tax returns and FBARs was not due to willful conduct.

• The IRS has not initiated an examination of taxpayer's returns for any taxable year.

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Filing Requirements

• Complete the “Certification by U.S. Person Residing Outside of the U.S” in which you certify that your failure to file resulted from non-willful conduct.

• Complete and submit the most recent 3 years of delinquent U.S. tax returns.

• Complete and submit the most recent 6 years of delinquent FBARs.

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Although the IRS has not announced an expiration date for this program, they can at any time! Don't miss out on this golden opportunity to get back into compliance. penalty free. 

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Article by Lewis Grunfeld, CPA

Lewis Grunfeld, CPA, is a renowned expert in international and U.S. expat taxation, with expertise spanning over ten years. He has successfully helped thousands of expats around the world navigate complex international U.S. tax regulations, and achieve significant tax savings. His work is driven by a strongly rooted passion for assisting the expat community through a wide range of tax situations, ensuring tailored solutions for each unique situation.

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