Am I eligible for Streamlined from the UK?

Yes, provided you were outside the US for at least 330 days in one of the last three years and your conduct was non-wilful. The Domestic variant (SDOP) has different rules and limited penalty protection.

What does 'non-wilful' actually mean?

Honest misunderstanding, negligence, or mistake — not intentional evasion. Your Form 14653 narrative must set this out credibly. We draft it with you based on your facts; it's the critical document in the package.

Do I pay penalties under Streamlined?

No failure-to-file, failure-to-pay, or FBAR penalties under the offshore Streamlined (SFOP). You pay tax plus interest on the three years of returns — but no penalties, provided the non-wilfulness certification stands.

What if the IRS disagrees with my non-wilful claim?

Rare, but possible. If challenged, we handle the correspondence and — where appropriate — appeal or defend the position. A well-drafted Form 14653 narrative significantly reduces the risk of pushback.

How long does the whole process take?

Typically 8–12 weeks to prepare, then the IRS takes 6–12 months to process and close. You're compliant from the date of filing, not the date of closure.

◉ Late Filing & Compliance

Streamlined offshore procedures

The IRS's safe-harbour catch-up programme for non-wilful late filers living abroad. Three years of returns, six years of FBARs.

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Short answer

The Streamlined Foreign Offshore Procedures let a US taxpayer living abroad who non-wilfully failed to file catch up with the last three years of tax returns and six years of FBARs, plus a signed non-wilfulness statement (Form 14653). For those who qualify, the IRS does not apply failure-to-file, failure-to-pay or FBAR penalties; tax and interest remain payable.

Overview

Why this filing matters

The IRS's safe-harbour catch-up programme for non-wilful late filers living abroad. Three years of returns, six years of FBARs.

Note — Catch-up for non-wilful late filers.

◉ Who this is for

•Americans abroad who haven't filed US returns for multiple years
•Clients with unreported UK accounts but no wilful conduct

✓ What you get

✓Non-wilfulness assessment
✓Three years of amended/original 1040 returns
✓Six years of FBARs
✓Certification letter (Form 14653) preparation

At a glance

Key forms: 14653
Category: Late Filing & Compliance
Turnaround: 2–3 weeks once documents are complete
Filed by: ACCA-qualified IRS Enrolled Agent

Our approach

A catch-up that actually closes the exposure.

Coming back into compliance is less about the forms than about the story they tell together. The Streamlined procedures require the returns, the FBARs and a non-wilfulness certification that holds up — and the certification is where most self-prepared catch-ups go wrong, because it is signed under penalty of perjury on facts that need to be set out carefully.

We scope the whole picture first — every year, every account, every source — then prepare the package as one coherent submission, with the Form 14653 narrative written to match the returns behind it. The firm prepares and you submit; responding to the IRS directly remains your responsibility, quoted separately if it arises.

Full multi-year scope taken before a single form is drafted
Form 14653 non-wilfulness narrative written to match the returns it certifies
Eligibility for Streamlined assessed honestly before you commit to it

Reviewing an IRS notice and the supporting tax return

Our process

How we handle your filing

Four steps from first email to filed return. Fixed fee confirmed in writing before any work begins.

Intake

Send us your situation by email or the enquiry form. We come back with the questions we need answered — every source of income for the year, filing history, accounts and entities — and a tailored document list.

Review

We analyse your position, flag any cross-border risks, and confirm the scope and fixed fee in writing before any work starts.

Prepare

Draft returns and schedules are prepared with plain-English commentary on key positions for your review.

File

You sign electronically; we e-file with the IRS / FinCEN and send you the acceptance confirmations for your records.

Pricing

Fixed fees — no surprises

Streamlined SFOP packages start from £2,200 + VAT — covers three years of 1040s, six years of FBARs, and the Form 14653 narrative. Fee scales with return complexity and number of accounts; quoted after intake.

Prices are indicative starting points and exclude UK VAT, which applies to UK-resident clients only. We quote in writing once we have confirmed every source of income and your filing history for the years involved.

Request fee quote See full pricing →

FAQs

Common questions

Sources

Rules, thresholds and penalties are as published by the IRS and FinCEN at the time of our last review (2026-09-08); always check the current instructions for the year you are filing.

Related services

Others in Late Filing & Compliance

Extension of time to file (Form 4868)

Automatic six-month extension to file — giving you until 15 October. Note: this extends filing, not payment.

Learn more →

IRS notice & penalty-abatement response preparation

We review the notice against your return and prepare the written response or corrected filing for you to submit.

Learn more →

Who this is for

Situations where this filing usually applies

Guides from our team on this topic

Ready to get this filed?

Tell us your situation and we’ll reply by email within 2 working days with our questions, then a written scope, fixed fee and document list.

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