Streamlined Filing Eligibility Checker

1

Prior Disclosure

Question 1 of 6

Has the IRS already contacted you about the unfiled FBARs or unreported foreign income - through an audit, examination, or direct correspondence?

Streamlined procedures are not available if the IRS has initiated a civil examination of the taxpayer's returns for any taxable year, regardless of whether the examination relates to undisclosed foreign financial assets, or if the taxpayer is under criminal investigation by IRS Criminal Investigation. If you have received an IRS audit or examination notice, consult the examining agent or a tax attorney before using the Streamlined programs. Source: IRS Streamlined Filing Compliance Procedures.

Yes - I have received IRS contact about my foreign accounts or foreign income No - I have not been contacted by the IRS about these issues

2

Criminal Investigation

Question 2 of 6

Are you currently under criminal investigation by any US government agency?

Streamlined procedures are unavailable to taxpayers under criminal investigation by the IRS Criminal Investigation division or any other US government agency. If you believe you may be under investigation, consult a criminal tax defense attorney before taking any action. See IRS Streamlined Filing Compliance Procedures.

Yes - I am or may be under criminal investigation No - I am not under criminal investigation

3

Non-Willfulness

Question 3 of 6

Can you truthfully certify that your failure to report foreign financial accounts and/or income was non-willful - resulting from negligence, inadvertence, mistake, or misunderstanding of the law?

This is the most critical requirement. "Non-willful" means you did not knowingly or intentionally fail to comply. Common non-willful situations: you were unaware of the FBAR requirement, you relied on incorrect professional advice, you inherited foreign accounts and did not know they had to be reported, or you simply misunderstood the rules. Willful violations do not qualify for Streamlined. Making a false non-willfulness certification exposes you to criminal liability. If you are uncertain whether your conduct was willful, consult a qualified tax attorney before certifying. See IRS Streamlined Filing Compliance Procedures.

Yes - I can truthfully certify my failure was non-willful Unsure - I am not certain whether my conduct qualifies as non-willful No - my conduct may have been willful

4

Residency Test

Question 4 of 6

In any of the three years covered by your delinquent returns, did you meet the non-residency requirement for the Streamlined Foreign program?

The Streamlined Foreign Offshore Procedures (SFOP) require that in at least one of the three years covered by the amended/delinquent returns, you had: (a) no US abode, AND (b) were physically outside the United States for at least 330 full days. If you cannot meet this test for any of the three years, you may only qualify for the Streamlined Domestic program (SDOP). See IRS Streamlined Foreign Offshore Procedures.

Yes - in at least one covered year, I had no US abode and was outside the US for 330+ days No - I was US-based in all three covered years (or cannot meet the 330-day test)

5

Tax Compliance

Question 5 of 6

Are you current on all US tax filings and payments for years not covered by the Streamlined submission?

You must be current on all other US tax obligations to use Streamlined procedures. This means all returns that were due (including extensions) have been filed, and all taxes owed have been paid. If you have unfiled returns beyond the three-year Streamlined period, those must be addressed separately.

Yes - I am current on all other US tax filings and payments No - I have other unfiled returns or unpaid taxes

6

Unreported Income

Question 6 of 6

Did the foreign accounts generate unreported income (interest, dividends, capital gains) during the years you failed to file FBARs?

If foreign accounts had no income (zero balance or no earnings), the Streamlined submission may still be required to correct the FBAR failures, but the tax impact may be minimal. If there was unreported income, it must be reported on amended returns filed as part of the Streamlined submission, with tax and interest paid. This does not affect eligibility - it affects the cost of the program.

Yes - accounts had unreported interest, dividends, or other income No - accounts had no taxable income, or income was de minimis

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