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Streamlined Filing Eligibility
If you are a US person who has fallen behind on returns or FBARs and it was not deliberate, the IRS Streamlined Filing Compliance Procedures may let you catch up penalty-free (foreign track) or with a 5% penalty (domestic track). This checker screens the key eligibility gates — US-person status, no prior IRS contact, non-willful conduct, and the non-residency test — and indicates the likely path.
Are you a US person with an SSN or ITIN?
A US citizen (including dual citizens), green card holder, or US tax resident. A valid Social Security Number or ITIN is needed to use the Streamlined procedures.
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Frequently asked questions
They are an IRS programme that lets US taxpayers whose failure to file was non-willful catch up — typically three years of tax returns and six years of FBARs — with reduced or no penalties. There are two tracks: the Foreign Offshore Procedures (for those who meet the non-residency test, with no offshore penalty) and the Domestic Offshore Procedures (for US residents, with a 5% penalty).
The IRS defines non-willful conduct as negligence, inadvertence, mistake, or a good-faith misunderstanding of the law — not intentional concealment or evasion. You certify non-willfulness under penalty of perjury on Form 14653 (foreign) or 14654 (domestic), so an honest, well-supported narrative is essential. Whether facts are truly non-willful is a judgement best made with a specialist.
Broadly, in at least one of the most recent three tax years for which the due date has passed, you had no US abode and were physically outside the United States for at least 330 full days. Meeting that non-residency test points to the Streamlined Foreign Offshore Procedures; not meeting it points to the domestic track.
If you are under examination or criminal investigation, or the IRS has already contacted you about the delinquency, the Streamlined programme is generally no longer available. You are not out of options, but you should take advice before responding — other resolution routes, such as the Voluntary Disclosure Practice, may apply.
No. It is an educational screen using the headline rules. It does not assess willfulness for you, does not file anything, and is not the certification. Because the consequences of getting this wrong are serious, confirm your eligibility and your track with a qualified cross-border specialist before making any submission.
Behind on US filings?
Catching up correctly — especially the non-willful certification — is where expert help matters most. Book a confidential consultation and we'll map your safest route back into compliance.