1Eligibility
2Your numbers
3Your result
First, let's make sure this fits.
The Streamlined program is for people whose failure to file was a genuine mistake. A few honest questions — if any answer suggests your case needs a lawyer, we'll tell you and stop here.
In at least one of the last few years, did you live outside the US with no US home and spend 330+ days abroad?
A few honest checks
Has the IRS ever contacted you about these foreign accounts?
Did you know you had to file and choose not to?
Did you use nominees or entities to hide the accounts?
Did you ever tell a bank you were not a US person?
Have you already quietly filed amended returns for these?
Are you under any criminal investigation?