The IRS Streamlined Filing Compliance Procedures provide a pathway for US expats with unfiled or incorrect US tax returns to come into compliance with significantly reduced penalties. But the programme has strict eligibility requirements. Use this free checker to find out whether you may qualify — and which version of the Streamlined procedures applies to you.
Streamlined Filing Qualification Checker
Answer all questions honestly. This checker is for guidance only — a definitive assessment requires professional review of your specific facts.
What Happens After the Checker?
This checker provides an initial indication only. A proper Streamlined assessment requires reviewing your specific facts, the years involved, the nature of unreported income or accounts, and your travel/residency history. Our cross-border tax specialists handle Streamlined filings regularly and can advise on:
- Whether the Streamlined procedures are the right route for your situation
- Drafting the non-wilfulness certification statement — the most important element of the submission
- Preparing 3 years of delinquent or amended US tax returns
- Filing 6 years of delinquent FBARs
- Calculating the 5% penalty (if SDOP) and any tax and interest due
- Coordinating with HMRC for any UK impact
Book a confidential consultation → to discuss your Streamlined eligibility and compliance options. Also read our full IRS Streamlined Filing Procedures guide.