The IRS Streamlined Filing Compliance Procedures (SP) provide amnesty to non-willful U.S. taxpayers who failed to file required tax returns and foreign account reports. This program allows you to become compliant without penalties by submitting:
The last 3 years of tax returns
The last 6 years of FBARs (FinCEN Form 114)
A personal affidavit (certification letter) affirming non-willful conduct
Two types of certification letters
The type of personal affidavit (certification letter) depends on where you reside:
Form | Description |
For U.S. persons residing outside the U.S. – Streamlined Foreign Offshore Procedures | |
For U.S. persons residing inside the U.S. – Streamlined Domestic Offshore Procedures |
Who can prepare the certification letter?
If you are using TFX to file under the Streamlined Procedures, please note:
The certification letter is not included in our Streamlined package fee, as it is a personal legal affidavit and not a tax form.
You can prepare the Streamlined certification letter yourself by downloading forms from the IRS website.
⚠ Note: We do not provide guidance for self-prepared certification letters, as these forms require a deep understanding of your background, which comes to light during our preparation process.
However, TFX offers professional assistance in preparing your certification letter for an additional fee to help ensure accuracy and compliance with IRS expectations. This service is available only if TFX is preparing your full Streamlined filing package (3 tax returns + 6 FBARs). See what is needed below.
❗ Important note: You may book a tax planning consultation to discuss SP eligibility or next steps.
What information you need to provide
To prepare your certification letter, we will require a detailed personal narrative from you, including:
A description of your foreign financial accounts/assets
Your background and financial history, including why you failed to meet U.S. tax and reporting obligations
The origin of the funds in those accounts (e.g., inheritance, earned income abroad, business income)
A summary of your interaction with the accounts (e.g., withdrawals, deposits, investment decisions)
How to request certification letter preparation
Log in to your TFX account and open one of your Tax Questionnaires created for Streamlined Procedures.
Go to Non-US Financial Accounts > Accounts List. See How to add the "Non-US Financial Accounts" section to an existing tax questionnaire
Answer "Yes" to the question: “Are you applying to either special IRS late filing relief program: Streamlined Filing Compliance Procedures or Relief Procedures for Certain Former Citizens?”
Then answer "Yes" to: “Would you like us to prepare the Streamlined Certification Letter?”
In the free-text field, describe your situation in detail following the points listed above.
TFX certification letter preparation fees
Form | Description | Price |
Certification for foreign residents – Streamlined Foreign Offshore Procedures | $300 | |
Certification for U.S. residents – Streamlined Domestic Offshore Procedures | $500 |
Note: If you experience issues opening the PDF files, refer to Can't open a PDF file.