Not sure what was filed
You know there may be a gap but need help organizing the filing history before choosing a path.
How catch-up filing support works
We first build a clear picture of the years involved, the returns and information reports already filed, and the income, accounts, assets, or entities that may need attention.
The appropriate approach depends on the facts. The Streamlined Foreign Offshore Procedures—often shortened to SFOP—may be one possible path for an eligible U.S. taxpayer residing outside the United States, but it is not the answer for every late filer.
How we help
- Review residence history, U.S. travel, prior filings, and the circumstances behind the filing gap.
- Identify the tax returns, information returns, and foreign account reports within the agreed scope.
- Organize foreign income, accounts, assets, entities, and taxes by year.
- Prepare or amend the relevant returns and calculate tax and interest due.
- Evaluate available compliance approaches, including SFOP when its requirements may be relevant.
- Assemble submission instructions and explain the steps for future compliance.
When SFOP may be considered
For an eligible submission, IRS instructions generally call for delinquent or amended tax returns for the most recent three years whose due dates have passed, required information returns, delinquent foreign account reports for the most recent six years whose due dates have passed, and payment of tax and interest due.
The taxpayer also signs a certification under penalties of perjury explaining eligibility and why the prior failures were non-willful. Because that narrative must be complete and truthful, our process begins with facts and documents rather than a prewritten explanation.
No outcome is assumed at the start.
Favorable penalty treatment depends on eligibility, complete and accurate filings, and compliance with IRS instructions. Previously assessed penalties and later adjustments may be treated differently.
Common questions
What if I do not know which years or forms are missing?
That is a normal starting point. Share what you remember about prior filings, where you lived, and the types of income or accounts involved. We can define the records needed to reconstruct the filing history before recommending a path.
I just discovered a filing requirement. Where do I begin?
Begin with a high-level timeline rather than choosing a compliance program yourself. The years involved, residence history, prior filings, foreign income and accounts, and the circumstances behind the omission all matter.
Does every late filer abroad qualify for SFOP?
No. Living abroad alone is not enough. The IRS non-residency test, the nature of the noncompliance, non-willfulness, and other general eligibility rules must be reviewed.
Why is the non-willfulness statement important?
It is signed under penalties of perjury and is central to an SFOP submission. It should reflect your actual circumstances and explain the relevant conduct clearly and completely.
General reference: IRS Streamlined Foreign Offshore Procedures.