Behind on U.S. Taxes While Living Abroad?
The IRS Streamlined Filing Compliance Procedures may provide qualifying taxpayers a way to catch up on prior U.S. tax returns and foreign account reporting.
Valoria Consulting helps U.S. citizens and green card holders abroad evaluate their filing history, prepare delinquent U.S. tax returns and FBARs, address international information reporting, and navigate the Streamlined Foreign Offshore Procedures when appropriate.
- Prior-Year Returns
- FBAR Compliance
- International Tax Reporting
- Tax Attorney Support
Serving U.S. Taxpayers Worldwide
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Haven’t Filed in Years? You’re Not Alone — But the Details Matter.
U.S. citizens and green card holders living abroad can remain subject to U.S. tax filing and foreign financial reporting requirements even when they live, work and pay taxes in another country.
Some taxpayers discover these requirements only after years abroad.
The IRS Streamlined Filing Compliance Procedures are designed for certain taxpayers who failed to report foreign financial assets and pay all tax due, where that failure resulted from non-willful conduct. Eligibility depends on the taxpayer’s individual circumstances.
Common situations we help with:
- “I moved overseas and stopped filing U.S. returns.”
- “I’ve never filed U.S. taxes as an adult.”
- “I filed my tax returns but didn’t know about FBAR.”
- “I own a company outside the United States.”
- “I have foreign bank or investment accounts.”
- “I just learned that Americans abroad may still have U.S. filing requirements.”
What Does Streamlined Foreign Offshore Filing Typically Involve?
3 Years
Delinquent or amended federal income tax returns for the most recent three years for which the U.S. tax return due date has passed.
6 Years
Delinquent FBARs for the most recent six years for which the FBAR due date has passed.
Certification
A signed certification, generally on Form 14653, including certification that the failure resulted from non-willful conduct.
Tax & Interest
Payment of tax and applicable interest due with the Streamlined submission.
Qualifying taxpayers using the Streamlined Foreign Offshore Procedures are not subject to the failure-to-file and failure-to-pay penalties, accuracy-related penalties, information-return penalties or FBAR penalties described by the IRS for qualifying Streamlined submissions.
Eligibility and filing requirements depend on individual circumstances. Streamlined treatment is not appropriate for every taxpayer.
Could You Qualify for the Streamlined Foreign Offshore Procedures?
Eligibility depends on your specific circumstances. Factors generally considered include whether:
- You are an individual taxpayer, including certain estates of individual taxpayers.
- You meet the applicable non-residency requirement.
- You failed to report income from a foreign financial asset and pay all tax due and may have failed to file required FBARs and/or international information returns.
- Your failure resulted from non-willful conduct.
- The IRS has not initiated a civil examination of your returns for the relevant years.
The IRS defines non-willful conduct for purposes of these procedures as conduct resulting from negligence, inadvertence, mistake, or a good-faith misunderstanding of the requirements of the law.
Not Sure Whether Your Situation Qualifies?
Determining whether conduct was non-willful and whether Streamlined filing is appropriate can require careful consideration of the taxpayer’s facts and circumstances.
Schedule a Confidential ConsultationStreamlined Filing Can Involve More Than Three Tax Returns
Depending on your circumstances, your Streamlined submission may involve additional U.S. international reporting.
Federal Income Tax Returns
Form 1040
Foreign Financial Accounts
FinCEN Form 114 — FBAR
Foreign Financial Assets
Form 8938 — FATCA
Foreign Corporations
Form 5471
Foreign Partnerships
Form 8865
Foreign Disregarded Entities
Form 8858
Certain Foreign Investments
Form 8621
Certain Foreign Gifts and Trusts
Forms 3520 / 3520-A
Not every taxpayer requires every form.
Your filing history, foreign assets, investments and business ownership need to be evaluated before the scope of a Streamlined submission can be determined.
Cases involving foreign corporations, partnerships, trusts, foreign investments or other complex international reporting requirements are scoped individually.
Your Scope. Your Fee. Established Upfront.
After reviewing your situation, we identify the filings involved and provide the scope and engagement fee before work begins.
Schedule a Streamlined Filing ConsultationHow Valoria Handles a Streamlined Filing
- 01
Compliance Review
We review your U.S. filing history, residency, foreign income, financial accounts, investments and business interests.
- 02
Determine Filing Scope
We identify the federal returns, FBARs and international information returns potentially required.
- 03
Prepare Prior-Year Filings
Our tax team prepares the required delinquent or amended returns and applicable international reporting.
- 04
Streamlined Certification
Where Streamlined filing is appropriate, the required certification is prepared based on the taxpayer’s facts and circumstances.
- 05
Submission & Ongoing Compliance
The filing package is completed and we help establish a plan for staying compliant going forward.
When International Tax Compliance Requires Legal Analysis
Not every delinquent international tax situation belongs in the Streamlined procedures.
Questions concerning willfulness, significant foreign assets, prior IRS contact or other complicated facts can require additional legal analysis.
Where appropriate, Valoria can coordinate with tax counsel to evaluate legal issues before proceeding with a filing strategy.
Which Type of Help Do You Need?
| Situation | Annual Expat Filing | Streamlined Filing |
|---|---|---|
| Currently filing each year | ||
| Behind on prior U.S. returns | Potentially | |
| Delinquent FBARs | Potentially | |
| Prior-year international reporting | Potentially | |
| Compliance analysis | Standard | More extensive |
| Non-willfulness analysis | Required for Streamlined |
Already current with your U.S. taxes?
Explore Expat Tax PreparationStreamlined Filing FAQs
How many years of tax returns do I need to file?
For eligible taxpayers using the Streamlined Foreign Offshore Procedures, the submission generally includes the most recent three years for which the U.S. tax return due date has passed.
How many years of FBARs are required?
Generally, the most recent six years for which the FBAR due date has passed are included when applicable.
What does “non-willful” mean?
For purposes of the Streamlined procedures, the IRS describes non-willful conduct as conduct due to negligence, inadvertence, mistake, or a good-faith misunderstanding of the law.
What if I owe U.S. taxes?
Tax and applicable interest due under the returns generally must be paid as part of the Streamlined submission.
Can I use Streamlined if I already filed returns but forgot FBARs?
Possibly. The appropriate procedure depends on the specific facts. Not every delinquent FBAR situation requires or qualifies for a Streamlined submission.
What if I own a foreign company?
Foreign business ownership can trigger additional information-reporting requirements. The entity, ownership percentage and filing history should be evaluated before determining the required forms.
Can I use Streamlined if the IRS has already contacted me?
Prior IRS contact can materially affect the available options. Taxpayers currently under civil examination for any taxable year are not eligible to use the Streamlined procedures.
Is Streamlined the same as voluntary disclosure?
No. Streamlined Filing Compliance Procedures and the IRS Criminal Investigation Voluntary Disclosure Practice are separate compliance paths with different eligibility considerations and purposes.
How much does Streamlined filing cost?
Valoria Consulting’s Streamlined Filing engagements start at $5,000. Final pricing depends on the number of required returns, FBARs, foreign entities, investments and other international information-reporting requirements involved.
Ready to Get Back Into U.S. Tax Compliance?
Falling behind on U.S. tax filings while living abroad can become increasingly complicated—especially when foreign accounts, investments or businesses are involved.
Valoria can review your situation, identify the filings that may be required and help determine an appropriate path forward.
Streamlined Filing Engagements
Schedule a Streamlined Filing Consultation100% Virtual | Serving U.S. Taxpayers Worldwide
Eligibility for the Streamlined Filing Compliance Procedures depends on individual facts and circumstances. A consultation or engagement with Valoria does not guarantee eligibility or a particular tax or penalty outcome.
Schedule Your Confidential Consultation
Tell us about your situation — living abroad, foreign accounts, foreign businesses, or missed filings — and an international tax specialist will follow up with next steps.
We typically respond within one business day.
Our Contact Information
Address
301 Bayview Cir, Newport Beach, CA 92660
Operations@valoriaconsulting.com
Based in California. Serving U.S. taxpayers worldwide.