2026 Streamlined Tax Amnesty Program Guide

Get to know: How the Streamlined Tax Amnesty program works, eligibility criteria, real-life examples, and FAQs.

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IRS Streamlined Amnesty Program

Frequently Asked Questions.

What’s the IRS Streamlined Amnesty program all about?

✔ It’s an official IRS catch up program, designed
for Americans that live outside of the United
States.

✔ The official program name is the IRS Streamlined
Offshore Compliance Procedure. It’s a temporary
program, available now. The IRS will not tell us when
it’s going to end.

✔ It’s for American citizens that didn’t know they had
to file US tax returns each year, and have therefore
fallen behind, some more than 30 years!

Visit the IRS Website to learn more…
How does the Streamlined Tax Amnesty program work?

✔ In a nutshell, we have to file 2023, 2024 and 2025
US tax returns for you, plus your non-US bank account
reports for the last 6 years (FBARs).

✔ It is complicated, but all the hard work is done on our side,
it really isn’t difficult for you at all.

✔ By using this amnesty program, you can forget about
previous years, the IRS promises not to look back any
further than 2023 as long as you promise to keep filing
each year going forward.

✔ On top of that, the IRS promises no fines and no penalties!
What’s the process and tax amnesty timeline?

✔ Complete our Streamlined Amnesty Tax Questionnaire

✔ You’ll be contacted by our Client Services Team

✔ We’ll assess your information and let you know what documents
to provide.

✔ Upload your documents, then sit back and leave the hard
work to us.

✔ Your Streamlined tax return package will be ready in approximately 20-35 working days. Complex returns can take longer.
Why can’t I just simply file my overdue tax returns?

Filing your US taxes late or failing to report FBARs can subject you to a lot of penalties. The main reason why the Streamlined Tax Amnesty Program is so popular is that it absolves you from any fees and penalties related to late filings and payments. Also, you only have to file the last 3 years of tax returns, even if you haven’t filed for 20 years! Once you’ve completed the program, you’ll be completely tax compliant with the IRS.
How do I qualify?

The program was originally intended for individual taxpayers who were considered to be “low risk” or had minimal returns to be filed. This excluded a lot of expats which, in turn, did not resolve the problem at hand. Fortunately, the IRS expanded its scope in 2014, paving way for more taxpayers to have access to the said program.

If you…

✔ Are a US Taxpayer, residing outside the United States

✔ Are working as an employee or self-employed

✔ Own a company outside of the United States

✔ Have any non-US financial accounts, such as bank account in your local country

✔ Weren’t aware that you needed to file US Taxes while abroad in the first place

Then, the Streamlined Tax Amnesty Program is for you!

Join the 48,000 American Expats who have benefited from this program!

✔ No penalties or late-filing fees

✔ File for only 3-years’ of overdue tax returns

✔ Proven success rate worldwide

Can a married couple file under the IRS Amnesty Program together?

Yes, married couples can file for a joint Streamlined procedure, provided that they file together and the spouse has a valid Social Security Number or ITIN. The standard price will still apply whether there is one or two people on the tax returns.

Also, if you have dependent children, check if you’re eligible for the Child Tax Credit Refund.
My tax returns are updated but I have not filed FBARs for all my non-US accounts, what should I do?

The filing options will depend on whether or not you have non-reported interest from these bank accounts or if you have other reporting requirements.

If you have reported these returns, you may file the FBARs using the Delinquent FBAR Submission Procedure. If they are unreported, however, you have to file through the Streamlined Foreign Offshore Procedure.
My tax returns are filed, but I did not file a 5471 for my foreign corporation, what should I do?
I haven’t filed my tax returns for more than 10 years, will that be a problem?

No! Should you choose to go through the Streamlined Procedure, how long you haven’t filed will not be an issue; the IRS will no longer pay attention to neglected tax returns prior to 2022 as long as you promise to file each year going forward.

We will prepare and file your 2022, 2023 and 2024 US tax returns and your non-US bank account reports for the last 6 years (FBARs).
Can I still use the streamlined tax amnesty if I’m planning to move back or have already moved back to the US?

If you have lived at least one year abroad out of the last three years, you can use the US Domestic Streamlined Procedure made for taxpayers who have failed to meet the residency requirement. This is a separate program and some of the benefits are different compared to Offshore Streamlined program.

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Why work with Expat Tax Online?

AS FEATURED IN

EXPERIENCE MATTERS

We’ve already taken over 500 people successfully through the Renunciation program. Do it once. Do it right.

WE’RE LICENSED

At least 35 members of our tax team are licensed by the IRS. That’s easy to verify on the official IRS website.

CLIENT MANAGER

You’ll have a dedicated team member by your side throughout the process. Our tax questionnaire is easy to use.

PRICE LEADER

We’re proud to be the industry price leader. We include hundreds of extra IRS forms without additional fees. Expect a fixed price from the outset. No surprises.

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We’re here to help answer your questions and provide expert guidance.

Why Our Clients Choose Us

JEANETTE, UK

“Really competitive price.”
“They save you headache and worry.”

CANDICE, UK

“Always available and responsive.”
”I got Child Tax Credit Refunds & Stimulus Payments.”

KATIE, UK

“Extremely knowledgeable”
”They did what was right for me & my family.”

Jennifer, NZ

“My tax info can be rolled over next year”

Start your streamlined journey now

Streamlined Tax Amnesty

Why should I use the IRS Streamlined Tax Amnesty Program?

3 + 6 YEARS

YOU'RE OFF THE HOOK

NO PENALTIES

DO I PAY U.S. TAX?