Are you a U.S. expat or an "accidental American" who just learned that you were supposed to file U.S. tax returns—even while living overseas? Don’t panic. The Streamlined Foreign Offshore Procedures (SFOP) may be the solution you need to get compliant without penalties and without breaking the bank.

What Is the Streamlined Foreign Offshore Procedure?

The SFOP is a special IRS amnesty program designed for Americans abroad who failed to file required tax returns or disclose foreign financial accounts, but whose non-compliance was non-willful.

If you qualify, you can:

Catch up on taxes and FBARs

Avoid late-filing penalties

Avoid accuracy or information reporting penalties

Avoid FBAR penalties, even if your case is audited

Who Is Eligible?

To qualify for the SFOP, you must meet two key requirements:

✅ 1. Non-Residency
You must be a non-U.S. resident, defined as:

Being physically outside the United States for at least 330 full days during one of the last three tax years for which a return is due, and

Not maintaining a U.S. abode or residence during that time

Note: If you are filing jointly, both spouses must meet this residency test independently.

✅ 2. Non-Willful Conduct

Your failure to file must be non-willful, meaning it was:

Due to negligence, inadvertence, or mistake

Or caused by a good-faith misunderstanding of your tax obligations

Example: You honestly didn’t know you were still required to file U.S. taxes while living abroad.

What Do You Need to File?

Here’s what you must submit under the SFOP:

📄 1. Three Years of Tax Returns

You must file the last three overdue tax returns. These must be accurate, complete, and include all required international forms, such as:

Form 2555 (Foreign Earned Income Exclusion)

Form 8938 (FATCA)

Schedule B (for foreign interest and accounts)

Note: If a return isn’t yet due (like the current year), you don’t include it.

🌍 2. Six Years of FBARs (FinCEN Form 114)

File FBARs for each year in which your combined foreign accounts exceeded $10,000 at any time. The last six years must be submitted electronically through the FinCEN portal.

✍️ 3. Form 14653: Certification of Non-Willfulness

You must certify, under penalty of perjury, that your non-compliance was not intentional. Form 14653 is your opportunity to explain the facts of your situation and demonstrate good faith.

What If I Don’t Qualify?

If you don’t meet the SFOP requirements, other options may apply, including:

Delinquent FBAR or international information return submissions

Voluntary Disclosure Program (VDP) for willful cases

Strategic quiet disclosure alternatives (used cautiously)

How USAExpat.tax Can Help

At USAExpat.tax, we specialize in helping Americans abroad get back on track—safely, affordably, and legally. We’ll review your situation, determine eligibility, prepare all required forms, and craft a strong non-willfulness narrative for Form 14653.

Don’t let fear or confusion stop you from becoming compliant. The IRS has given you a second chance. Let’s use it.