If you live in the US and your foreign accounts were never reported
Most people arrive at this page the same way. A bank in India, Germany, the UK, Korea, Brazil or Switzerland sent a form asking you to confirm your US tax status. Or a parent died and you inherited an account you did not know was reportable. Or you moved to America years ago, kept the savings account you had always had, and never thought of it as "offshore" because to you it was simply your money in your own country.
Then you read something about FBARs, and the floor dropped out.
The Streamlined Domestic Offshore Procedure — SDOP — is the IRS programme built for exactly that situation: a taxpayer resident in the United States whose foreign accounts, foreign assets or foreign income went unreported, and whose failure to report was not willful. It is one of the two tracks inside the streamlined filing compliance procedures. The other track, the Streamlined Foreign Offshore Procedure, is for taxpayers who live outside the United States and carries materially different consequences. Which track you are on is not a preference. It is a test, and it is the first thing that has to be settled.
This page is written for the domestic track specifically. It covers who qualifies, what "residency" means for this purpose, the non-willful certification on Form 14654, the amended-return and FBAR look-back, how the miscellaneous offshore penalty is constructed, what physically goes in the package, what happens after it lands, and how SDOP compares with the delinquent FBAR procedures, the delinquent information return procedures and the IRS Voluntary Disclosure Practice. Where a rate or threshold could have moved since this page was written, we say so rather than printing a number you might rely on.
What the Streamlined Domestic Offshore Procedure actually is
In plain English
SDOP is a defined administrative route that lets a US-resident taxpayer fix a specific kind of past non-compliance — unreported foreign financial accounts, unreported foreign financial assets, and unreported income from either — by filing amended returns for a fixed look-back period, filing the missing FBARs for a longer look-back period, certifying in writing that the conduct was non-willful, and paying the tax, the interest and a single miscellaneous offshore penalty in place of the stack of penalties that could otherwise apply.
In exchange, the IRS does not assert the failure-to-file, failure-to-pay, accuracy-related, information-return or FBAR penalties for the years covered by the submission. That substitution is the entire economic point of the programme. The penalties being displaced are, in many cases, considerably worse than the one being paid.
Who it is designed for
The domestic track serves people whose lives are in America but whose financial history is not. In practice that means:
Immigrants and naturalised citizens who kept accounts, pensions, insurance policies or property-sale proceeds in their country of origin. This is the single largest group. The money was earned and taxed abroad, it stayed abroad, and nobody mentioned that the US taxes its residents on worldwide income and asks about foreign accounts separately from income.
Green card holders who did not appreciate that a green card makes you a US tax resident on the same worldwide basis as a citizen, regardless of how much time you spend in the country.
US citizens who came home. You lived abroad for a decade, built up accounts and a pension there, moved back to the States, and the accounts came with you on paper only. Note the trap here: because you now live in the US, the domestic track is the one open to you, even though the accounts date entirely from your years abroad.
Heirs and beneficiaries. An inherited foreign account, or signature authority over a relative's account, creates a reporting obligation that most people never consider. So does being a beneficiary of a foreign trust, which brings its own forms.
People with foreign business or investment interests — a share in a family company abroad, a foreign mutual fund, a foreign life policy with a cash value. These can pull in information returns well beyond the FBAR. Our guide to Form 5471 and foreign corporations covers one of the heavier examples.
What it is not
SDOP does not fix purely domestic non-compliance. It is an offshore programme. If your problem is unreported US cash income, or a business that never filed, the streamlined procedures are the wrong instrument — see missed US tax returns for the general catch-up position instead.
It is also not available to someone whose conduct was willful. That is not a technicality to be argued around. Signing a false non-willful certification is a separate and far more serious problem than the one you started with, and it is a route into criminal exposure rather than out of it.
And it is not permanent. The IRS has always stated that it may end or modify the streamlined procedures at any time. A programme that exists today is not a programme that is guaranteed to exist when you finally get around to it.
Eligibility: the gates you have to pass
Every one of these has to be satisfied before you file. They are not arguable afterwards.
Gate one — you do not meet the non-residency test
This sounds backwards, and it is worth sitting with. The foreign track is gated by a non-residency test built around where your abode was and how many full days you spent outside the United States. The domestic track is for taxpayers who fail that test — that is, people the IRS treats as residing in the United States for streamlined purposes. If you can meet the non-residency test, you belong on the foreign track, and you should go there, because the consequences are better.
So the domestic track is, definitionally, the second-best streamlined outcome. The residency analysis is therefore not a box-ticking exercise at the start of the engagement. It is the single highest-value piece of analysis in the whole case, and it deserves real work on travel records before anyone writes a certification.
Gate two — you filed original returns for each covered year
This is the eligibility condition that disqualifies the most people, and the one that most clearly separates the two tracks. SDOP works by amending returns you already filed. If you did not file a return at all for one of the covered years, you cannot simply file it late inside SDOP the way an expat can on the foreign track. A non-filer is outside the domestic programme.
That has a hard consequence. Someone living in the US who never filed at all is not an SDOP candidate, whatever their state of mind, and needs a different plan. Someone who filed every year but left the foreign accounts and the foreign interest off the return is a textbook candidate.
Gate three — the failure was non-willful
Non-willful conduct means conduct that is due to negligence, inadvertence or mistake, or conduct that results from a good-faith misunderstanding of the requirements of the law. That is the IRS's own formulation, and every word in it is doing work. Negligence qualifies. Carelessness qualifies. "I had no idea" qualifies. "I had a feeling I should check and decided not to" is where the ground gets soft.
Gate four — the IRS has not found you first
You are not eligible if the IRS has already initiated a civil examination of your returns for any year, whether or not it relates to the foreign accounts, or if you are under investigation by IRS Criminal Investigation. Eligibility is lost on contact, not on resolution. This is the reason that "I'll deal with it next year" is the most expensive sentence in this area of practice: the programme is open until a letter arrives, and then it is closed.
And a valid taxpayer identification number
You need a valid SSN or ITIN, and it has to be in hand when the package is filed. If a spouse or dependent needs an ITIN, that application has its own timetable and should be started at the very beginning of the engagement rather than discovered at the end of it.
What "residency" means for SDOP eligibility
It is a streamlined test, not the usual residency test
This trips up even experienced preparers. The question "am I a US tax resident?" and the question "am I on the domestic or the foreign streamlined track?" are different questions with different tests. You can be a US tax resident — taxed on worldwide income, obliged to file a 1040 — and still qualify for the foreign streamlined track, because the streamlined non-residency test looks at abode and physical presence rather than at citizenship or green card status.
Our residency tools and guides deal with the general question of who is a US tax resident. For streamlined purposes, treat the two analyses as separate pieces of work, and do the streamlined one against the actual published conditions of the programme.
The test runs year by year, across the look-back
The non-residency test is applied to the years in the look-back period, not to today. Someone who moved back to the United States recently may still have a qualifying year behind them. Someone who moved abroad recently may not have one yet. This is why the first substantive request in any engagement is travel history: passports, entry and exit stamps, flight records, tenancy and utility records, employment location.
Married couples are tested as individuals
Where a joint return is involved, both spouses sign the certification and both sets of facts matter. It is possible for one spouse's history to look clean and the other's to carry a difficult year, and the certification has to be honest about both. A joint submission is not an average of two stories.
The non-willful certification: Form 14654
What the form is
Form 14654, the Certification by U.S. Person Residing in the United States, is the centrepiece of a domestic streamlined submission. Its sibling, Form 14653, is the equivalent for the foreign track; filing the wrong one is not a clerical slip, it is a statement that you are on a different track. Form 14654 does three things at once: it identifies the years covered, it sets out the computation of the miscellaneous offshore penalty with the asset values behind it, and it carries your written narrative explaining why the failures were non-willful.
What the narrative has to say
The IRS asks for specific facts, not adjectives. A certification that says "I was unaware of my obligations" and stops is an incomplete certification. What is actually required is a chronology: how each account came into existence and when, where the money came from, who else had access or authority, what you did or did not tell your tax preparer, what questions your preparer asked you, how and when you learned there was a problem, and what you did between learning and filing.
Three principles govern how we draft it.
It must be true. Obviously, but worth stating plainly: the narrative is signed under penalty of perjury and it is the document most likely to be read closely if your submission is ever picked up for examination.
It must be consistent with the rest of the package. If the narrative mentions two accounts, the FBARs cannot show five. If it says you learned of the problem last year, an email trail from four years earlier contradicts it. For that reason we draft the narrative after the returns and FBARs are built, never before, so the story is written against the finished numbers rather than the numbers being bent to fit the story.
It must not overreach. A narrative that argues too hard invites the reader to argue back. The useful register is calm, chronological and specific — a factual account that lets the conclusion be obvious, rather than a submission that asserts the conclusion and hopes.
Why this is the riskiest document you will sign
A streamlined certification is a voluntary, signed, sworn statement handed to a tax authority about your own state of mind. If the facts are as you describe them, it is the cheapest route out of a bad position that exists. If they are not, you have created durable written evidence against yourself. That asymmetry is why we will decline an engagement where the facts do not support the certification, and will say so at the consultation rather than three invoices later.
The look-back: amended returns and FBARs
Two windows, different lengths
A streamlined submission covers two periods that do not match. Per the IRS's published streamlined procedures, the covered tax return period runs to the three most recent years for which the return due date — including any properly applied extension — has passed, and the covered FBAR period runs to the six most recent years for which the FBAR due date has passed. The FBAR window is the wider of the two, which surprises almost everyone.
The precise years in scope depend on when the package is filed and on whether extensions were in play. We confirm the current covered periods against the IRS's published streamlined guidance at the start of every engagement rather than working from a figure fixed in a document.
The returns: amended, on Form 1040-X
For each year in the covered return period you file a complete amended return on Form 1040-X, picking up the previously unreported foreign income and attaching every international information return that should have been attached originally. The amendment is not limited to the account interest. If the foreign income changes the arithmetic elsewhere — credits, the taxability of social security, the net investment income computation, a state return — those consequences follow through.
Two credits matter disproportionately here. Foreign tax already paid on the foreign income may be creditable, which frequently reduces the additional US tax by much more than clients expect. And where a foreign pension or a foreign fund is involved, the characterisation question has to be resolved before the arithmetic, because getting it wrong changes the answer by an order of magnitude.
The FBARs: FinCEN Form 114, filed electronically
The FBAR is not a tax form and does not travel with your return. It is FinCEN Form 114, filed electronically with the Financial Crimes Enforcement Network through the BSA E-Filing System, separately from the 1040.
It is required where the aggregate value of your foreign financial accounts exceeded $10,000 at any time during the calendar year reported, and where you had a financial interest in, or signature or other authority over, at least one of those accounts. Note what that means in practice: "at any time" is a high-water-mark test, not a year-end test, so an account that briefly held a property-sale proceed and was then emptied still counts. And "aggregate" means every account added together, so ten accounts holding a modest amount each can breach the threshold that none of them breaches alone. The annual due date is 15 April, with an automatic extension to 15 October that needs no request.
When filing late FBARs inside a streamlined submission, the e-filing system asks for a reason for the late filing, and the explanation given there must be consistent with your certification. Our dedicated guide to catching up on missed FBARs goes through the mechanics in more detail, including the cases where the delinquent FBAR procedures are a better fit than streamlined.
The information returns that travel with the amendments
Foreign accounts rarely come alone. Depending on what you hold, the amended returns may need to carry Form 8938 for specified foreign financial assets, Form 3520 or 3520-A for foreign trusts and large foreign gifts, Form 5471 for interests in foreign corporations, Form 8621 for foreign mutual funds and other passive foreign investment companies, Form 8865 for foreign partnerships, or Form 926 for transfers to foreign corporations.
Two of these deserve a flag. Form 8621 is the one most often missed, because foreign mutual funds and some foreign insurance products are passive foreign investment companies and carry their own punishing default regime; the election analysis has to happen before the returns are computed, not after. And Form 3520 catches inheritances and gifts from abroad that clients do not think of as income at all — correctly, they usually are not income, but they are reportable.
The miscellaneous offshore penalty
What it replaces
A domestic streamlined submission carries a miscellaneous offshore penalty. It is paid once, with the submission, and it stands in place of the penalties the IRS would otherwise be able to assert for the covered years — failure to file, failure to pay, accuracy-related penalties, information-return penalties and FBAR penalties among them. For a taxpayer with several years and several unfiled information returns, the penalties being displaced can be a large multiple of the one being paid. That trade is the reason the programme is used.
How the penalty base is built
This is the part worth understanding properly, because the base matters far more to the final number than most people assume.
The penalty is computed on a penalty base: the highest aggregate value of the foreign financial assets that are subject to the penalty, measured across the years in the covered return period and the covered FBAR period together. The method is to total the relevant assets for each year in those periods, and then take the highest of those annual totals. One unusually large year — a property sale that passed through a foreign account, a pension transfer, an inheritance received and then distributed — can therefore set the base for the entire submission even if the balance was back to normal by the following year.
An asset falls into the base if it is in any of three categories: a foreign financial account in which you had a personal financial interest that should have been reported on an FBAR and was not; a foreign financial asset that should have been reported on Form 8938 and was not; or a foreign financial asset that was properly reported, but where the gross income from it was not reported on your return.
That third category is the one that catches people out. A correctly disclosed account can still be inside the penalty base if the interest or dividends it produced never made it onto the 1040. Conversely, an account that was properly reported and whose income was properly returned stays out of the base entirely. This is why the engagement begins with an asset-by-asset, year-by-year schedule rather than a single headline balance: the composition of the base is the difference between two very different numbers.
Tax and interest are separate, and still due
The penalty is not the whole cost. The additional tax shown on each amended return is due, and statutory interest runs on it from the original due date of that return. All of it — tax, interest and the miscellaneous offshore penalty — is paid with the submission rather than billed afterwards. Clients consistently underestimate the interest component on older years, so we model the full cash requirement before the engagement is confirmed, not at the end of it.
What the submission package contains
A streamlined submission is a specification, not a bundle of documents. Items missing, items in the wrong order and items not annotated as required are all reasons a package fails to be treated as a streamlined submission at all.
The paper file
In outline, it contains: a complete amended return for each year in the covered return period, with all required schedules and international information returns attached; Form 14654, signed, with the penalty computation and the non-willful narrative; the annotation the IRS requires on each return and on the certification, so that the submission is routed and recognised as streamlined rather than processed as an ordinary amendment; and payment of the tax, interest and miscellaneous offshore penalty.
The annotation is worth singling out, because it is the most common avoidable failure in the whole procedure. The IRS's published streamlined instructions specify exactly what must be written, in what colour, and where on the return it must appear. A package that is substantively perfect and missing the annotation is at risk of being processed as a set of ordinary amended returns — which does not give you streamlined treatment, and which may put the years into the system in a way that is actively unhelpful. We check the current published requirement, including the filing address, immediately before the package is finalised.
The electronic FBAR filings
The FBARs for the covered FBAR period are filed separately and electronically, with the statement of reasons for late filing completed consistently with the certification. They are not posted with the paper package.
And who signs what
You sign your amended returns and you sign Form 14654; that certification is yours, about your own state of mind, and nobody can make it on your behalf. Our licensed reviewer — an IRS Enrolled Agent who is also an ACCA-qualified accountant — reviews and signs off the prepared package as preparer before it goes anywhere. Nothing is sent to the IRS or to FinCEN until that review is complete and you have signed. We prepare to a ready-to-file standard; the filing decision is yours, made with a licensed professional's sign-off in front of you.
What happens after you file
Nothing arrives, and that is the expected outcome
The IRS does not acknowledge streamlined submissions. There is no acceptance letter, no certificate, no sign-off. The returns are processed, the payment is applied, and the file goes quiet. Clients find this genuinely unsettling, so it is worth saying in advance: the absence of a response is the normal and successful outcome, not a sign that something has gone wrong.
Practical consequence: keep your own complete copy of everything filed, including proof of posting and the FBAR e-filing acknowledgements, indefinitely. That file is your record that a streamlined submission was made and when.
No automatic audit, and no closing agreement either
Returns filed under the streamlined procedures are not subject to IRS audit automatically, and they are not, as a class, selected for examination simply because they were filed this way. But they can be selected under the ordinary audit-selection criteria that apply to any return, and the submission does not come with a closing agreement. The years are not sealed. If a return is examined later, the certification you signed is part of the record.
This cuts both ways, and it argues for the same thing: a package built to withstand being read closely years later, by someone who was not in the room when you explained it.
If the IRS takes a different view on willfulness
The programme does not provide protection from criminal referral. If the IRS concluded that a certification was knowingly false, the submission itself becomes evidence. This is not a reason to avoid streamlined where the facts fit. It is the reason that the willfulness assessment belongs at the start of the engagement, done honestly, with an escalation to specialist counsel where the facts are genuinely difficult rather than merely awkward.
Going forward
A streamlined submission fixes the past. It does nothing for the current year. The first filing season after a submission is the one that matters most, because a clean, complete, correctly reported year immediately after a catch-up is the strongest possible corroboration of the story you told. Foreign accounts, foreign income, FBAR, and every information return — on time, first time.
SDOP compared: four routes, one set of facts
Streamlined is one option among several, and it is not always the right one. Choosing between them is the actual advisory work.
| Route | Who it is for | Conduct required | Returns involved | Offshore penalty |
|---|---|---|---|---|
| Streamlined Domestic Offshore | Taxpayers residing in the US who do not meet the non-residency test | Non-willful, certified on Form 14654 | Amended returns only — original returns must already have been filed | Yes — a miscellaneous offshore penalty on the penalty base |
| Streamlined Foreign Offshore | Taxpayers who meet the non-residency test (broadly, those genuinely living abroad) | Non-willful, certified on Form 14653 | Delinquent or amended returns — non-filers have a route in | No miscellaneous offshore penalty |
| Delinquent FBAR Submission Procedures | Taxpayers who missed only FBARs, with all income properly reported and all tax paid | Not under examination; a reason for the late filing | None — FBARs only | No penalty where the income was properly reported |
| IRS Voluntary Disclosure Practice | Taxpayers whose conduct may have been willful, or who need protection from criminal referral | Willful conduct is within scope; this is its purpose | A longer disclosure period, agreed with the IRS | A substantially heavier civil penalty framework |
SDOP versus the foreign track
Three differences, in order of importance. The penalty: the domestic track carries a miscellaneous offshore penalty and the foreign track does not. Non-filers: the foreign track accepts delinquent returns, the domestic track requires that original returns were filed. And the gate: the foreign track requires you to meet the non-residency test, which is a factual matter of abode and physical presence rather than a choice. If there is a credible argument that you meet it, that argument is worth real work before anyone commits to the domestic track. Full detail on the foreign track is on its own page: the IRS Streamlined Foreign Offshore Procedure.
SDOP versus the Delinquent FBAR Submission Procedures
This is the most commonly missed opportunity on this page. If your only failure was the FBAR — every dollar of foreign income was reported on your returns, all tax was paid, and there is no unreported income at all — then you may not need streamlined. The delinquent FBAR submission procedures let you file the late FBARs with a statement of reasons, and the IRS will not impose a penalty where the income was properly reported and the tax paid, provided you are not under examination.
No certification, no amended returns, no miscellaneous offshore penalty. The practical difficulty is that clients who believe their income was fully reported are frequently wrong — a few dollars of foreign interest, a dividend, a small capital gain inside a foreign fund. So the first thing we do in an FBAR-only case is test that belief against the actual account statements, because if it holds, the whole engagement is far smaller. Our missed FBAR guide sets out that triage.
SDOP versus the Delinquent International Information Return procedures
Similarly, where the gap is an unfiled information return — a Form 5471, a 3520, an 8865 — rather than unreported income, the delinquent international information return submission procedures allow late filing with a reasonable-cause statement. Again: no certification, no streamlined penalty. And again, the test is whether there is genuinely no unreported income attached to the entity or trust in question, which requires looking rather than assuming.
SDOP versus the IRS Voluntary Disclosure Practice
The Voluntary Disclosure Practice exists for the cases streamlined cannot take: conduct that may have been willful, and taxpayers who need protection from criminal referral. It runs through IRS Criminal Investigation, it begins with a pre-clearance request rather than a filed package, it covers a longer disclosure period, and its civil penalty framework is substantially heavier. It is also the only one of these routes that offers that criminal protection.
The decision between SDOP and VDP is the highest-stakes call in this field and it is not a decision to make from a web page. Where the facts are genuinely difficult, it belongs with a tax attorney, and we will say so and help you get there rather than steering a willful case into a streamlined package because streamlined is what we prepare.
And the route we will not run
A "quiet disclosure" means filing amended returns and late FBARs outside any programme and hoping nobody looks. It is cheaper in fees and it is the single worst option available. You give up the penalty structure that streamlined provides, you give up its certainty, you get no protection at all, and you have still put a paper trail of corrected foreign income into the system — which is precisely the thing that attracts attention. We do not prepare quiet disclosures.
What we do, and what you get
Stage one — the eligibility and exposure review
Before any engagement, a confidential review of your facts to answer four questions: are you on the domestic or the foreign track; do you clear the other eligibility gates, in particular whether original returns were filed for the covered years; is the non-willful characterisation genuinely supportable; and roughly what is the total cash cost — tax, interest and penalty — of a streamlined submission on your numbers. If the honest answer is that a different route is better, or that the facts need a tax attorney, you get that answer at this stage and at no cost.
Stage two — records and reconstruction
The longest phase of almost every engagement, and rarely the one clients expect. We give you a precise schedule of what is needed: statements for every foreign account across the whole covered FBAR period, documentation for pensions, funds, policies and any entity or trust interest, your travel history for the residency analysis, foreign tax paid, and your filed US returns for the covered years. Foreign institutions vary enormously in how far back they will go and how quickly, so these requests go out on day one.
Where records genuinely cannot be obtained, there are recognised ways to work with reasonable estimates, and the certification has to be transparent about having done so. What is not acceptable is a quiet guess presented as a figure.
Stage three — computation and preparation
Amended returns for each covered year, with the foreign income picked up and the foreign tax credit position worked properly. The characterisation questions resolved first — pensions, funds, policies — because they change the arithmetic. Every required information return prepared. The FBARs prepared for the whole covered period. The penalty base built asset by asset and year by year, with the workings shown. State consequences flagged, since an amended federal return frequently drives an amended state return that nobody budgeted for.
Stage four — the certification, then review and sign-off
The Form 14654 narrative drafted last, against the finished numbers, in your own factual chronology. Then the whole package reviewed and signed off by our licensed professional, an IRS Enrolled Agent who is also an ACCA-qualified accountant. Both credentials are publicly verifiable: the IRS directory of credentialed preparers for the US side and the ACCA register for the UK side.
What you actually receive
A complete submission package assembled to the IRS's published streamlined specification and ready to sign; a workpaper file showing how every figure was derived, including the penalty base year by year and asset by asset; the FBARs ready to e-file; a written note of the positions taken and any point where the facts are open to a different reading; filing instructions covering the current address and annotation requirements; and a going-forward compliance note for your next filing season.
What we will not do
We will not prepare a certification we do not believe. We will not run a quiet disclosure. We will not characterise a willful case as non-willful because the client prefers that answer. And we do not file or sign on your behalf as though the decision were ours: a licensed professional reviews and signs off the work, you sign your own certification and returns, and the submission is made with that sign-off in hand.
The traps we see most often
Filing Form 14653 instead of 14654. Mechanically easy, substantively a statement that you are on the wrong track.
Treating the FBAR window as three years. It is six. The IRS asks for amended returns for each of the most recent 3 years whose due date has passed, and delinquent FBARs for each of the most recent 6 years whose FBAR due date has passed. The two periods are different lengths on purpose, and a package with the right returns and only three years of FBARs is incomplete.
Missing the annotation. The published requirement is specific about wording and placement, and without it a streamlined package can be processed as ordinary amended returns.
Computing the penalty base on the latest balance. The base is the highest annual aggregate across both covered periods, and the highest year is often an old one with a one-off event in it.
Forgetting that a properly reported account can still be in the base if the income from it was not reported.
Missing Form 8621. Foreign mutual funds and some foreign insurance products are PFICs. The election analysis comes before the computation.
Writing the narrative first. A story written before the numbers will conflict with them.
Ignoring the state return. Additional federal income usually means additional state income, with its own interest and its own penalty regime that the streamlined programme does not touch.
Waiting. Eligibility ends when the IRS makes contact. Every month of delay is a month of exposure to a letter that closes the door.
How to start
Bring three things to a first conversation and we can usually tell you which route fits in a single call: a rough list of your foreign accounts and assets with approximate highest values by year; whether you filed US returns for each of the last several years; and a broad outline of your travel and residence history over the same period. Nothing needs to be precise at that stage.
If you would rather see scope and fees before talking, request a quote and tell us how many years and roughly how many accounts are involved. If you would rather talk first, book a confidential consultation. Either way the eligibility review comes before any engagement, and if streamlined is not your answer we will say so.
Related reading, depending on where your situation sits: the foreign streamlined track if you may in fact qualify as non-resident; missed FBARs if the FBAR may be your only gap; missed US tax returns if returns were never filed at all; accidental American if you discovered US status you never knew you had; and US and UK tax specialists or our streamlined filing service for expats if your accounts and your filings straddle both countries.
Contact us
Email a short summary of your situation to hello@nexttaxsource.com — where you live, roughly how many years are outstanding, roughly how many foreign accounts are involved, and whether you filed US returns for those years. That is enough for us to tell you whether a streamlined route is realistic.
Or book a confidential consultation directly. We will confirm the current position on any figure, rate or covered period that affects your case against the IRS's published guidance before anything is prepared for filing, and a licensed professional reviews and signs off every package we produce.