What is a Streamlined Filing?

Streamlined Filing is a program designed for U.S. taxpayers who have failed to file their tax returns or FBARs while living abroad but are not willfully avoiding their obligations. It allows you to catch up on your taxes without facing penalties. To qualify, you must certify that your non-compliance was unintentional and file the last three years of tax returns and the last six years of FBARs. This program is often used by expats who were unaware of their filing requirements.