StreamlinedAmnesty
IRS Streamlined Filing Compliance Procedures

Fallen behind on US taxes from abroad?

The Streamlined Amnesty Program lets qualifying US expats catch up on back taxes without the civil penalties normally attached to late filings. See in two minutes whether Streamlined is likely to fit your situation. Capital Tax Limited confirms final eligibility during review.

Check your eligibility
✓ Non-willful US citizens and green-card holders living abroad
✓ Reviewed by Capital Tax Limited before any paid engagement
✓ 2-minute check — no obligation, no IRS notification

Is Streamlined right for you?

Here's the quick screen we use before sending cases forward.

Usually a fit if you...

  • Are a US citizen or green-card holder living abroad
  • Genuinely didn't realize US filing continued from overseas
  • Have spent 330+ days outside the US in at least one of the last three years (qualifies for the Foreign Offshore variant)
  • Found out about the obligation through banking, immigration, or estate-planning paperwork — not an IRS notice
  • Have foreign accounts that crossed $10,000 aggregate at any point

Probably not the right path if you...

  • Are already under IRS examination or have received a CP15 / CP504 notice
  • Knowingly avoided filing to evade tax (willfulness disqualifies — but the line isn't always obvious; if unsure, the review step exists for that)
  • Have already filed all required returns and FBARs (you don't need this program)
  • Have complex US-source income or facts that may be more than non-willful — these cases need specialist review before assuming Streamlined applies

How engagement starts

No commitment until you've heard a real assessment. The first two steps cost nothing.

  1. 1

    Tell us about your situation

    A short intake form covers the basics: where you live, how many years are unfiled, what foreign accounts you have, and any complicating facts. Takes about 2 minutes.

  2. 2

    Capital Tax Limited reviews your facts

    The firm reviews whether Streamlined fits your facts, or whether FBAR-only, annual filing, or attorney review is the better path.

  3. 3

    Quote and engagement

    If Streamlined is the right path, Capital Tax Limited sends a scoped quote and filing plan. From there, you engage directly with the preparer.

What people typically budget

Most Streamlined cases follow a fairly predictable cost and timing pattern. Full breakdown on the pricing page.

~$2,500
Typical preparer fee for a Streamlined package (federal returns plus FBARs; state returns where applicable)
$0
Failure-to-file, failure-to-pay, and FBAR penalties when Streamlined is accepted
6–10 weeks
From engagement to filing for a straightforward case

Common questions before you get in touch

Do I need to pay anything before knowing if I qualify?
No. The eligibility check and the follow-up review are free. You only commit money after Capital Tax Limited has scoped your case and quoted a fee.
What if I owe no US tax?
Often the case — most expat-wage cases land near $0 owed after FEIE or Foreign Tax Credit. You still file the returns and FBARs to actually invoke Streamlined; the program protects you from penalties whether or not tax is owed.
What if I only missed FBARs but my income was reported?
FBAR-only delinquency uses a different procedure (Delinquent FBAR Submission), not Streamlined. The review step routes you to the right path.
What if I'm an "accidental American" and didn't know I was a US citizen?
This is one of the recurring fact patterns in expat filings, especially for people born to US parents abroad or who left the US as children. Streamlined often applies; Capital Tax Limited assesses whether non-willfulness is supportable on your specific facts during the review. Read our complete Accidental American Guide.
Does contacting you start an irreversible process with the IRS?
No. Reaching out doesn't notify the IRS of anything. Streamlined is only invoked when the prepared return package is mailed — and that doesn't happen until you've reviewed the scope and signed off.
How long from engagement to filing?
Typically 6–10 weeks for a straightforward case (gathering documents is the slow part, not preparation). Complex cases — foreign corporations, multiple PFICs, multi-state — can run longer.

The shape of the program: three years of delinquent federal returns, up to six years of FBARs, most non-compliance penalties waived. Bounded scope, finite commitment — not an open-ended audit.

Don't wait too long

Streamlined is an administrative program, not a permanent right. The IRS can change or withdraw it. The cost of finding out whether you qualify is two minutes; the cost of waiting is that the option may not be there when you need it.

Check your eligibility

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