Streamlined Foreign Offshore Procedure
IRS procedure for non-wilful US persons abroad to come into compliance: three years of returns + six years of FBAR.
Also called SFOP, Streamlined, streamlined filing compliance procedures.
The Streamlined Foreign Offshore Procedure allows non-wilful US persons residing abroad to come into US tax compliance by filing or amending the most recent three years of US returns and six years of FBAR, plus a non-wilfulness certification on Form 14653. Title 26 penalties are waived; interest still applies. Eligibility requires meeting a non-US residency test and certifying non-wilfulness in writing — the IRS scrutinises certifications closely.
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IRS — U.S. taxpayers residing outside the United States (Streamlined Foreign Offshore)
This glossary entry is general reference, not advice for your specific return. Start your filing on the residency step.