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Streamlined Filing Procedures (SFOP & SDOP)
If you did not know about FBAR, Form 8938 or foreign income reporting, the IRS Streamlined procedures let non-willful taxpayers catch up with three years of returns and six years of FBARs.
What is included
- Eligibility review: residency test and non-willfulness
- Three years of original or amended returns with all international forms
- Six years of FBARs
- The non-willful certification (Form 14653 or 14654) written in your own facts
- Payment of tax, interest and, for SDOP, the 5% miscellaneous offshore penalty
SFOP or SDOP?
- Streamlined Foreign Offshore Procedures (SFOP): for taxpayers who meet the non-residency requirement; no miscellaneous offshore penalty
- Streamlined Domestic Offshore Procedures (SDOP): for U.S. residents who previously filed returns; a 5% penalty on the highest year-end balance of the unreported assets
Neither program is available once the IRS has opened an examination, so timing matters.
Common questions
How do I know if I was non-willful?
Non-willful means negligence, inadvertence, a mistake or a good-faith misunderstanding of the law. We review your history before recommending a path; when the facts do not fit, there are other options.
Tell us your situation. We will tell you the fee.
A few short questions, a written quote within one business day, and a free 15-minute consultation if you would rather talk it through first.