Services
Streamlined catch-up filing
The IRS route back for Americans abroad who have missed filings: three years of returns, six years of FBARs, no penalties.
Getting current, penalty-free, from abroad.
If you have missed US filings while living abroad — for some years, or for all of them — the Streamlined Foreign Offshore Procedures are the way back.
They are available where the failure was non-willful, which covers most people who simply did not know.
What we do
01
Eligibility assessment
An honest read on whether Streamlined is the right programme, before you commit to it.
02
Three years of returns
Amended or original returns for the required period, prepared to the same standard as a current-year filing.
03
Six years of FBARs
Late reports filed through the programme rather than submitted quietly.
04
The non-willful certification
The statement that carries the submission, drafted carefully — it is the part the IRS actually reads.
Why us
The certification is the submission
The returns are mechanical. The certification explaining why the failure was non-willful is what determines the outcome.
We draft it with you rather than around you, because the facts have to be yours.
When it comes to questions that cross two tax systems, you need specialists who work in both every day. Meet the team that make it happen.
View our peopleFrequently asked
Will I be penalised?
Under the Foreign Offshore Procedures, and where the failure was genuinely non-willful, penalties are waived. Tax and interest on the years filed remain due.
What if my failure was not non-willful?
Then Streamlined is the wrong route and using it carries real risk. We will tell you that rather than file it anyway, and talk through the alternatives.
Who qualifies?
Taxpayers whose failure to file was non-wilful, where the IRS has not already made contact. There are separate domestic and offshore versions with different terms.
What does non-wilful mean in practice?
Broadly, negligence or a good-faith misunderstanding rather than a deliberate choice to conceal. You certify it, so the certification needs to be accurate.
How many years does it cover?
Generally three years of returns and six years of FBARs, though the specifics depend on which version applies.
What if I do not qualify?
Other routes exist, including voluntary disclosure. We will tell you which one fits rather than putting you into Streamlined and hoping.
The IRS route back for Americans abroad who have missed filings: three years of returns, six years of FBARs, no penalties.
Key contact
Tell us what you are trying to solve and we will put the right specialist on the call.
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