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Streamlined foreign offshore procedures (SFOP)
The Streamlined Foreign Offshore Procedures (SFOP) is an IRS amnesty program designed for U.S. taxpayers living abroad who failed to file U.S. tax returns and/or FBARs due to non-willful reasons (unintentional oversight, misunderstanding of obligations, or negligence — not intent to evade taxes).
Example: You have been living abroad for several years and did not know that U.S. citizens must continue filing U.S. tax returns and reporting foreign accounts, regardless of residency. Once you become aware of your obligation, you may use SFOP to correct past filings.
This IRS amnesty program allows eligible taxpayers to become compliant without late-filing and late-payment penalties, even if they have not filed for multiple years.
📺 Watch the IRS video guide on Streamlined filing compliance procedures.
What SFOP requires
To qualify, you must certify that past non-compliance was non-willful and that you meet the foreign residence test (generally meaning you lived outside the U.S. long enough to qualify).
Under SFOP, you must file:
3 most recent delinquent U.S. tax returns (including extensions and applicable information forms).
6 years of FBARs (FinCEN Form 114) reporting foreign financial accounts.
A signed non-willful certification letter (Form 14653 — a personal affidavit) explaining why you did not comply.
Before you begin
If you plan to file under the SFOP program:
Check out other IRS programs to see if they are a better fit for you:
Streamlined domestic offshore procedures (for taxpayers residing inside the U.S.).
Relief procedures for former US citizens (for U.S. citizens with no prior U.S. tax filing history who wish to renounce their U.S. citizenship).
Delinquent FBAR submission procedures (for taxpayers who filed returns but not FBARs).
Delinquent international information return submission procedures (for taxpayers who filed returns but not information forms such as 5471 or 3520-A).
Review current IRS filing year requirements (which tax years are needed for SFOP).
❌ Do not file an extension if you have not filed for multiple years — this may affect eligibility. Discuss with your assigned tax preparer first.
❌ Do not use our automated FBAR filing service in your TFX account — your assigned tax preparer will file them as part of the SFOP package.
What TFX will need from you
To begin Streamlined procedures filing through TFX, we will ask you to:
Create and complete 3 full Tax Questionnaires (TQs) reporting all income and non-U.S. financial accounts (3 tax returns + 3 FBARs),
Create and complete 3 FBAR only TQs reporting only non-U.S. financial accounts (3 FBARs), and
Fill in, sign, and upload Form 14653 in the Documents section, or request preparation of the non-willful certification letter within your TQ in the Non-US financial accounts TQ section (an extra charge).
⚠ Note: U.S. residents may use the Streamlined domestic offshore procedures (SDOP) and file Form 14654, which is different from SFOP.
You can follow the instructions in the guidance: How to create six tax questionnaires at once for the Streamlined procedures.
Notes:
The IRS eliminated Form 8891, and it is no longer required, but it may still be referenced in the Streamlined Procedures instructions.
If you cannot open Form 14653 in your browser, use the latest version of Adobe Acrobat Reader DC and follow the instructions.
Streamlined procedures mailing instructions
1. The first page of each Form 1040 should have a header in red, indicating "Streamlined Foreign Offshore".
If your printer does not print in red ink, that is not an issue; we add it for emphasis. Alternatively, you can write it in by hand if it is missing.
2. Print your federal return and three copies of the certification letter.
Print your entire federal tax return single-sided (the IRS does not indicate paper size, so either a U.S. letter or European A4 size is acceptable) and enclose all pages from the printed PDF file, including those marked "For Your Records". These worksheets may help the IRS understand how you calculated some of the figures on your return. There is certainly no harm in adding them in.
3. Print the FBAR acknowledgments per each filing year. Do not print the actual FBARs.
The U.S. Treasury has already received your FBARs, and the confirmation acknowledgments have been uploaded to your TFX account.
If you see one separate FBAR acknowledgment file per filing year, print six individual pages — one for each year.
If your FBAR acknowledgment file includes all six years on a single page, you only need to print one copy of that page.
Example of a combined FBAR acknowledgment (all years on one page):
4. Do not include state returns or federal returns that are not part of the Streamlined Procedures.
Only include exactly what is required for the Streamlined Procedures: 3 most recent years of delinquent tax returns and 6 years of 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.
5. SP forms must be wet-signed.
Wet sign and date the bottom of page 2 of each Form 1040.
Wet sign and date three copies of the certification letter.
Note: In the case of a joint return, both spouses must sign every Form 1040 and certification letter.
6. Check your printed package.
Your completed package should contain the following:
Three signed and dated federal tax returns, each with the Streamlined Foreign Offshore header on page 1.
Three signed and dated certification letters. Each certification letter should be paper-clipped to the first page of Form 1040.
Six (or one if all six years are listed on a single page) FBAR Acknowledgement pages that show which FBARs you have submitted and that the Treasury has received them.
7. Streamlined Procedures forms must be mailed to the IRS.
Streamlined Procedures forms may NOT be e-filed. Mail the entire application package to the address below:
Internal Revenue Service
3651 South I-H 35 Stop 6063 AUSC
Attn: Streamlined Foreign Offshore
Austin, TX 78741
Note: Do NOT use the "signature required" option if you use a private courier company such as UPS or FedEx.
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 international taxpayers: +1-267-941-1099.
Please do not call to check your return earlier than 60 days after sending the Streamlined Procedures package to the IRS.