Streamlined Procedure Mailing Instructions

Covered here:

Streamlined Procedure (SP) forms must be mailed to the IRS and require a wet signature

The Streamlined Procedures require the taxpayer’s wet signature (a physical signature, the forms may NOT be signed electronically). The forms must also be submitted to the IRS by mail; Streamlined Procedure forms may NOT be e-filed.

Printing Your Federal Return and Certification Letter

We recommend that you print your entire federal tax return (single-sided; the IRS does not indicate paper sizei, so either US letter or European A4 size is fine) and enclose all pages from the printed PDF file (including those marked “For Your Records”).

Why should you include pages marked “or your records?” These pages are worksheets which may help the IRS to understand how you calculated some of the figures on your return. There’s certainly no harm in adding them in.

You should also print three copies of the certification letter.

Print Only the FBAR acknowledgments, Do Not Print the Actual FBARs

Your package should also include your FBAR acknowledgments for each filing year.

Do not include the actual FBARs, they have already been received by the Treasury which is why you’ve received an acknowledgment.

Example of acknowledgment page:

Signatures and Headers

The first page of each Form 1040 should have a red header reading "STREAMLINED FOREIGN OFFSHORE." If your printer does not print in red ink, that's fine, we just add it in for emphasis. You can also write it in by hand if it’s missing.

Sign and date the bottom of page 2 of each Form 1040. (If you are filing a joint return, both spouses must sign.)

Sign page 3 of each certification letter. (If you are filing a joint return, both spouses must sign.)

Do not include state returns or federal returns which are not part of the Streamlined Procedure

Only include exactly what is required for the Streamlined Procedure: generally three years worth of tax returns and FBARs. If you are also filing a state tax return, or are filing for additional tax years not included in the Streamlined Procedures, do not include these items in your package to the IRS.

Assembling your printed package

Your completed package should contain:

  1. 3 signed and dated Federal Tax Returns, each with the Streamlined Foreign Offshore Header on page 1 (assuming that you’re applying to this program).
  2. 3 signed and dated Certification letters. Each Certification Letter should be stapled or paper-clipped to a Form 1040.
  3. Your FBAR Acknowledgement pages (which show which FBARs you’ve submitted and that the Treasury has received them).

Mail the entire application package to the address below. Do NOT use the “signature required” option if you’re using a private courier company (such as UPS or FedEx).

Internal Revenue Service 3651 South I-H 35 Stop 6063 AUSC

Attn:  Streamlined Foreign Offshore

Austin, TX 78741

Unfortunately, the IRS does not acknowledge receipt of tax returns. If you want to check the status of your submission, you can obtain this information through the dedicated line for the international taxpayers: +1-267-941-1099. Please do not call to check on the status of your return any earlier than 60 days after you’ve sent the SP package to the IRS.

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