Who this page is for
This page is for U.S. citizens and green card holders living abroad who are behind on U.S. filings. Specifically:
- You recently learned that U.S. citizens must file U.S. returns even when living and earning abroad.
- You are two or more tax years behind, and possibly missing FBARs for any year your foreign accounts crossed $10,000.
- You believe — honestly — that you did not know about the obligation, or you knew and procrastinated without any intent to hide income.
- You want a clean catch-up rather than continuing to put it off.
If that's you, the IRS Streamlined Foreign Offshore Procedures exist for exactly this situation. Read the full Streamlined Filing guide for how the procedure works. This page focuses specifically on which software can help you get through it.
If you are only one year behind
You probably do not need the Streamlined Procedures. File the late return and the late FBAR, pay any tax owed plus interest, and — if a penalty is assessed — ask for penalty relief based on reasonable cause. Most expat-specialist software can handle a single late-year return as a normal filing. See the simple-returns page for the right tool.
What the Streamlined Procedure actually requires
The Streamlined Foreign Offshore Procedure has three moving parts:
- Three years of tax returns. Amended or originally-filed Form 1040s for the three most recent tax years for which the due date has passed, including all relevant expat schedules (Form 2555 or Form 1116, Form 8938 if applicable).
- Six years of FBARs. FinCEN Form 114 for each of the six most recent years where the aggregate foreign-account balance exceeded the $10,000 threshold at any point during the year.
- A non-willful certification. A written statement — signed under penalty of perjury — explaining why the failure to file was non-willful. This is the piece that most requires judgment and where professional help has the most value.
What software can and cannot help with
For the mechanical pieces — preparing the returns themselves, preparing the FBARs, calculating tax owed, running the FEIE/FTC elections for each back year — expat-specialist software is actually a reasonable tool. The returns and the FBARs are the same forms as any other year; the only difference is you're filing three at once and marking them as part of a Streamlined submission.
For the certification statement — the narrative explaining why the failure was non-willful — software typically provides a template. This is where you should pause. The IRS can reject a Streamlined submission, assess full penalties, or escalate to audit if the certification is unconvincing or inconsistent with the facts. A template helps with structure but does not replace judgment about what to say and what to leave out.
When a CPA or tax attorney is the better call
- You had any reason to suspect you were required to file and chose not to — even informally.
- You have large unreported foreign accounts, unreported business income, or unreported investment income.
- The IRS has already contacted you about a prior year, even informally.
- You have owned a foreign corporation, PFICs, or foreign pensions that were never reported.
- A prior preparer told you something you now suspect was wrong.
- You received an IRS CP15 or other penalty notice.
For everything outside that list — the clean non-willful case — expat-specialist software is a reasonable path. The price difference versus a CPA is meaningful (typically a few hundred to the low four figures), and for a straightforward Streamlined submission the work is largely mechanical.
Common forms you'll encounter
| Form | What it does |
|---|---|
| Form 1040 (×3) | Your federal return for each of the three back years. Each can include Form 2555 (FEIE) or Form 1116 (FTC). |
| Form 8938 (×3 if applicable) | FATCA reporting for foreign financial assets above the threshold. |
| FinCEN 114 (FBAR) (×6) | Filed separately for each of the six back years your balances crossed $10,000. |
| Non-willful certification statement | Your written explanation. Where software helps least and professional input helps most. |
| Form 14653 | The Streamlined Foreign Offshore certification form. Signed under penalty of perjury. |
What to look for in software
For a Streamlined case, the checklist is different from a regular year:
- Multi-year workflow. The software should let you prepare three separate tax years in one session and file them together as a Streamlined package. Mainstream U.S. tax software does not do this.
- Integrated FBAR for six years. You'll need six FBARs ready to file alongside the returns. Expat-specialist products handle this.
- Certification-statement workflow. A structured interview around the non-willful facts — what you knew, when, and why you didn't file — is better than a blank text box.
- Professional review add-on. For a Streamlined submission in particular, a human review before signing is worth the fee.
Where MyExpatTaxes fits
This page contains affiliate links. If you use them, I may earn a commission at no extra cost to you.
MyExpatTaxes handles the Streamlined Foreign Offshore submission on-platform — three years of returns, six years of FBARs, and the non-willful certification — in a single workflow. For a clean non-willful case, this is unusual in the consumer tax-software market; most products refer you out at the point they learn you are behind.
Because Streamlined submissions carry more risk than a regular year, I would always recommend pairing the software with the professional-review add-on. A trained reviewer catching an inconsistency between your return and your certification before you file is worth the extra fee.
Start with MyExpatTaxes → Read the full Streamlined guide →
Balanced conclusion
Software can do the returns and the FBARs. It can also walk you through the certification statement as a structured interview. What it cannot do is judge whether your non-willful story is defensible. For a clean, simple case — you genuinely did not know — software is a reasonable tool and MyExpatTaxes is the best consumer-facing option for this specific workflow. For anything with willful-conduct exposure or unusual facts, a tax attorney is the right starting point and the relatively small fee difference versus software is cheap insurance.
FAQ
Can expat tax software handle the Streamlined Procedures?
Some expat-specialist software prepares the Streamlined Foreign Offshore Procedure submission on-platform — three years of back returns, six years of back FBARs, and the non-willful certification statement. MyExpatTaxes is the main consumer-facing option that does this end-to-end. Mainstream tax software (TurboTax, H&R Block, FreeTaxUSA) does not.
Should I use software or a tax attorney for back taxes?
For a clean non-willful case — you genuinely did not know you had an ongoing U.S. filing obligation, your facts are straightforward, and your certification statement would be easy to defend — software is a reasonable path. If there is any willful-conduct concern, significant penalty exposure, large unreported accounts, or unusual facts that complicate the non-willful certification, start with a tax attorney instead. The cost of getting the certification wrong is much larger than the cost of professional help.
How many years of back returns does the Streamlined Procedure require?
The Streamlined Foreign Offshore Procedure requires three years of amended or originally-filed returns and six years of FBARs. Plus the certification statement explaining why the failure to file was non-willful.
What if I am only one year behind?
If you missed a single year and have otherwise been compliant, you typically do not need the Streamlined Procedures at all. File the late return and the late FBAR, pay any tax owed plus interest, and ask for penalty relief based on reasonable cause if a penalty is assessed. Expat-specialist software can handle this as a regular late-year return.
