Streamlined Foreign Offshore Procedures (SFOP)

Streamlined Foreign Offshore Procedures ("SFOP"): what is it and how can you catch up on your expat taxes?

Are you a US expat or an accidental American who just found out that all those years you worked and lived abroad, you had to file your U.S. tax returns? No worries, we’ll help you get caught up with your U.S. expat taxes stress-free!

This article will outline exactly how you can catch up under a special IRS amnesty program called the Streamlined Foreign Offshore Procedures ("SFOP") without spending thousands of dollars. Let’s get started!

What are the Streamlined Foreign Offshore Procedures?

The IRS has a special amnesty program called the Streamlined Foreign Offshore Procedure ("SFOP") specifically for expats and accidental Americans who need to catch up on their U.S. taxes and other reporting obligations.

The SFOP is only available to non-U.S. resident taxpayers whose non-compliance has been determined to be non-willful. This will be described in more detail below.

If you are eligible to use the SFOP, you will not be subject to failure-to file and failure-to-pay penalties, accuracy-related penalties, information return penalties, or FBAR penalties. Even when your returns as part of your SFOP are selected for audit by the IRS, you will not be subject to these penalties, unless the IRS proves your non-compliance and FBAR violation was willful.

What do I need to file under the SFOP?

Your last 3 delinquent returns

Under the amnesty program, you must file tax returns for the last 3 years that are yet due. If a tax return is not yet due - for example, for tax year 2024 - it should not be part of your SFOP. If 2024 tax year is not yet due, the 2023-2021 tax returns will be part of your SFOP.

Your last 6 delinquent forms 114 (FBAR)

In addition to your tax returns, you should also file Form 114 FinCen (FBAR) for the last 6 years. Note that under the SFOP, you only file Form 114 for years in which you did meet the $10,000 threshold.

Form 14653

Finally, you should certify that you did not willfully violate the regulations. You must provide this certification on Form 14653.

Am I eligible to file under the Streamlined Foreign Offshore Procedures?

There are 2 strict conditions to be eligible for this procedure. These are defined as follows:

Non-residency requirement

This requirement means that the taxpayer must be considered a “foreign resident". U.S. expats and accidental Americans must meet the 330-day rule to be considered a "foreign resident":

"Individual U.S. citizens meet the non-residency requirement if they have not been a resident of the U.S. and have been physically present outside the U.S. for at least 330 full days in one or more of the last 3 years for which the due date of the U.S. tax return (or the properly requested extended due date) has passed."

In other words, you meet this requirement if you have not been a resident of the U.S. for the past 3 years and have physically lived outside the U.S. for at least 330 days per year.

If you file jointly, both spouses must meet the non-residency requirement individually.

Non-willful conduct

To be eligible for the SFOP, you must be found to have engaged in non-willful conduct. Non-willful conduct is conduct that is due to negligence, inadvertence, or mistake or conduct that is the result of good faith misunderstanding of the requirements of the law.

For example, you honestly did not know that you were required to file a tax return in the United States.

If you don’t fulfil these 2 conditions, you are not allowed to file under the SFOP.

How can you file under the SFOP with Expatfile?

Expatfile offers the fastest, highest-rated, and most cost-effective way for Americans abroad to become fully compliant with the IRS through the Streamlined Foreign Offshore Procedure (SFOP).

Our powerful software is designed specifically for expats, making it easy to catch up on past-due tax returns and file everything correctly—without the stress.

Here’s how to get started:

1. Log in to Expatfile and search for “IRS Amnesty Program” on your dashboard. This is where your journey to compliance begins.
2. Prepare your 2021, 2022, and 2023 tax returns using our simple, guided questionnaire. Just gather your documents and start with your 2021 return. Our smart software uses your inputs from previous years to optimize your filings year-over-year—so you get the maximum expat tax breaks with no need to re-enter static information. Everything flows seamlessly into your next year’s return, saving you time!
3. File FBARs for 2018–2023 (if needed). Once your tax returns are completed, our system checks whether you need to file any Foreign Bank Account Reports (FBARs). Simply enter the highest balances for your foreign accounts, and Expatfile will let you know what’s required. If FBARs are needed, you can file them instantly through our integrated, FinCEN-certified e-file connection—no extra steps needed.
4. Complete Form 14653, which certifies your noncompliance was non-willful. This step is essential: submitting an incomplete or missing Form 14653 means your tax returns may be processed outside the Streamlined Foreign Offshore Procedure, and you’ll miss out on the program’s protections and benefits. This is fully integrated into our software and will generate a completed form with the required language based on your input.
5. Print and mail your SFOP package to the IRS. We organize everything in the exact sequence required by the IRS, so all you have to do is send it in. We’ll even give you step-by-step mailing instructions to ensure your submission goes smoothly.

Ready to become 100% IRS compliant under the SFOP?

Last updated: Apr 7, 2025