Who can use the Streamlined Foreign Offshore Procedures, and how many years do I file?

The Streamlined Foreign Offshore Procedures (SFOP) are for Americans living abroad whose failure to file U.S. tax returns or FBARs was non-willful: due to negligence, inadvertence or mistake, or a good-faith misunderstanding of the law. You file the last 3 years of federal tax returns whose due date has passed, the last 6 years of FBARs whose due date has passed, and Form 14653, on which you certify that your failure was non-willful. As a U.S. citizen, you also need to have lived outside the United States, without a U.S. home, for at least 330 full days in at least one of those 3 years; green card holders have a residency test of their own. The procedures are not open to you if the IRS has already started a civil examination of your returns or a criminal investigation, and every return needs a valid Taxpayer Identification Number. Read more on the IRS page U.S. taxpayers residing outside the United States.