IRS Streamlined Catch-Up for Americans Abroad

For US taxpayers.

Many Americans in Thailand learn about US filing rules years after moving. The IRS Streamlined Foreign Offshore Procedures are one way eligible taxpayers can catch up.

What the IRS procedure involves

Under the Streamlined Foreign Offshore Procedures, eligible taxpayers generally file the most recent 3 years of delinquent or amended tax returns and the most recent 6 years of delinquent FBARs, with a certification that the failure was non-willful.

For eligible taxpayers who meet the non-residency requirement, the IRS states the miscellaneous offshore penalty does not apply. Tax and interest on the returns are still due.

Who may be eligible

The IRS sets the rules, including a non-residency requirement and a non-willful certification. The procedure is not available to everyone, for example if the IRS has already started a civil examination for the years involved. We review your facts before recommending this path.

Other options

If Streamlined is not a fit, there may be other ways to catch up, such as filing delinquent returns and requesting penalty relief, or delinquent FBAR procedures. If you owe tax you cannot pay in full, the IRS offers payment plans.

Frequently asked questions

Who qualifies for the Streamlined Foreign Offshore Procedures?

Individual taxpayers who meet the IRS non-residency requirement and whose failure to report was non-willful, subject to other IRS conditions. The IRS decides eligibility.

How many years do I have to file?

Under the IRS procedure, generally the most recent 3 years of returns and 6 years of FBARs.

Can you tell me if I qualify?

An IRS Situation Assessment reviews your filing history and facts and explains which options may fit. The IRS makes the final decision.

Official sources

• IRS: U.S. taxpayers residing outside the United States (Streamlined Foreign Offshore)
• IRS: Streamlined filing compliance procedures
• IRS: Report of Foreign Bank and Financial Accounts (FBAR)
• IRS: Payment plans (installment agreements)

General information only, not legal or tax advice for your situation. Caros Group is a private company and is not affiliated with the IRS, the U.S. Department of State, FinCEN, the U.S. Embassy, or the Thai Revenue Department. We do not promise any outcome or timeline. Thai tax questions may need a Thai-licensed advisor.