Eligibility assessment
Check your eligibility
The Streamlined Foreign Offshore Procedures have four core eligibility tests. If you pass all four, Streamlined is likely your path. Our partner firm will confirm and quote your specific case.
The four tests
- You have a US tax filing obligation. You are a US citizen, US green-card holder, or otherwise US tax-obligated individual, and at any point you failed to file required returns, failed to pay tax owed, or failed to file FBARs.
- Your non-compliance was non-willful. You did not know, or misunderstood, your US filing obligation. You were not advised to file and choose to ignore the advice. You were not hiding income from the IRS intentionally.
- You were physically outside the US for at least 330 full days in at least one of the most recent three tax years.
- You did not have a US abode during that 330-day period. Your home, your life, your primary connections were abroad.
If all four describe you, fill out the form below. Our partner firm will confirm eligibility and quote the specific scope for your case within two Asia business days.
If one or more of the four is unclear in your situation, still fill out the form — note the ambiguity in the "anything else" field. These situations often turn on specific facts, and a short call is the cleanest way to resolve them.