The Published Delinquent FBAR Procedure Is Gone. What Remains?
August 8, 2026
The IRS withdrew the Delinquent FBAR Submission Procedures in July 2026. The statutory reasonable-cause exception remains, along with other filing procedures.
Expat Compliance Library
The Expat Amnesty Blog
Guides, explainers, and common questions for US expats navigating the Streamlined Filing Compliance Procedures and related IRS programs.
Renouncing Doesn't End US Tax Exposure: Lessons From a 37-Month Sentence
August 8, 2026
A hedge fund manager renounced US citizenship in 2022 and was sentenced to 37 months in July 2026. The case involved false returns, hidden accounts, and a false expatriation statement.
My Foreign Bank Closed My Account Because I'm American. What Now?
July 18, 2026
Why some foreign banks close US citizens' accounts under FATCA, practical first steps, and why closure does not erase US reporting history.
What Happens If You Ignore a FATCA Letter?
July 18, 2026
Possible consequences of not answering a bank's FATCA letter, including restrictions, closure, and reporting, plus the US filing issues to review.
Can the IRS Find Me If I Don't File From Abroad?
June 6, 2026
How FATCA reporting can provide the IRS with information about US accounts abroad, and why an unfiled income-tax year can remain open for assessment.
Owe $0 in US Tax Abroad? You Probably Still Have to File
June 6, 2026
Owing no US income tax does not itself remove a filing obligation. Learn how filing thresholds, the FEIE, tax credits, and foreign-account reporting differ.
US Tax Obligations for Canadians: TFSAs, RRSPs, GICs, and the IRS
May 27, 2026
A guide on US tax reporting obligations for US citizens residing in Canada. Covers the tax treatment of TFSAs, RRSPs, GICs, and Canadian mutual funds.
FBAR and FATCA Reporting: HOAs, Wise, Spouses, and Residency Rules
May 27, 2026
A guide on complex FBAR and FATCA compliance rules for US citizens living abroad. Covers aggregate balances, signature authority, spouses, and Wise accounts.
The June 15 Expat Tax Deadline: What if You Are Years Behind?
May 27, 2026
Why a current-year filing does not resolve earlier gaps, what the IRS Streamlined Procedures require, and what their penalty terms cover.
Received a FATCA Letter? Why Your Bank Wants Your US SSN
May 27, 2026
A practical guide to FATCA documentation requests, possible bank responses, and the separate US filing issues a recipient may need to review.
Renouncing US Citizenship: Taxes, Social Security, and Exit Tax Rules
May 27, 2026
A guide to the tax implications of renouncing US citizenship: the Exit Tax, covered expatriate status, Social Security, and pension treatment.
US Expat Tax Guide for Digital Nomads and Remote Workers
May 27, 2026
A professional guide on US tax obligations for remote workers and digital nomads. Covers the FEIE tax-home rules, self-employment taxes, and FBAR requirements.
How much does Streamlined filing actually cost in 2026?
April 23, 2026
What catching up via the Streamlined Filing Compliance Procedures actually costs: what you pay the preparer, the IRS, and what drives the cost.
I haven't filed US taxes in years. What do I do?
April 23, 2026
A calm, practical guide for Americans abroad who just learned they missed US tax filings. Five steps in order, plus what not to do.