What is a Streamlined Filing?

Streamlined Filing, officially known as the Streamlined Filing Compliance Procedures, is an IRS program that helps certain U.S. taxpayers catch up on missed tax returns and FBARs.

It is commonly used by U.S. expats who were unaware they still had to file U.S. taxes while living abroad. To qualify, your failure to file must have been non-willful, meaning it was due to a mistake, misunderstanding, negligence, or lack of awareness rather than intentional tax avoidance.

Under the Streamlined procedure, eligible expats usually file the last three years of U.S. tax returns, the last six years of FBARs, and a signed statement explaining why they did not file before. This includes a non-willful certification (Form 14653). 

For many Americans abroad, Streamlined Filing offers a practical way to become compliant with the IRS while avoiding major penalties. Taxbrella can help you check whether you qualify and guide you through the full catch-up process.