Is there a U.S. tax amnesty program for expats?
Last updated:
June 30, 2026
Yes. The IRS has a catch-up program often called “tax amnesty” for expats, although its official name is the Streamlined Filing Compliance Procedures.
This program is designed for U.S. citizens and green card holders who live abroad and have fallen behind on their U.S. tax filings. If your failure to file was non-willful, meaning it was due to a mistake, misunderstanding, negligence, or not knowing the rules, the Streamlined Procedures may allow you to become compliant without the usual penalties.
In most cases, expats using this program need to file:
- The last 3 years of U.S. tax returns
- The last 6 years of FBARs
- A signed certification explaining why the non-compliance was non-willful
For many Americans abroad, this is one of the safest and most common ways to catch up with the IRS. If you qualify and follow the procedure correctly, penalties can often be reduced or eliminated.
However, the program is only for non-willful cases. If the IRS believes the failure to file was intentional, different rules may apply, and the penalties can be much higher. In that situation, it’s important to get professional advice before taking action.
