Haven’t filed U.S. taxes from abroad in a few years? This tool tells you whether you qualify for the IRS Streamlined Filing program (SDOP or SFOP) and the realistic professional prep-cost range — before you spend a dollar.
Five questions. No email. Results in real-time. Educational estimate only — confirm with a qualified preparer before you file.
Streamlined covers the 3 most recent tax years for income returns (plus 6 years for FBARs). Older years generally fall outside the program.
Living abroad = SFOP (Foreign — usually no penalty). U.S. resident = SDOP (Domestic — 5% miscellaneous penalty on highest-aggregate-balance foreign accounts).
Streamlined Filing requires a signed non-willful certification (Form 14653 for SFOP, Form 14654 for SDOP). Willful conduct routes to OVDP / quiet disclosure / criminal exposure — different (and far more expensive) process.
Complexity drives prep cost more than anything else. PFICs (Form 8621), CFCs (Form 5471), and foreign rental income each add hours and forms.
Only matters for the SDOP 5% miscellaneous penalty. Leave blank if you’re abroad (SFOP) — no penalty applies. Use our FBAR checker if you’re unsure how to aggregate.
The IRS Streamlined Filing Compliance Procedures let U.S. taxpayers who failed to report foreign income or file FBARs come into compliance with reduced penalties, provided the failure was non-willful. There are two flavors:
Non-willful conduct is conduct that is the result of negligence, inadvertence, mistake, or a good-faith misunderstanding of the law. The IRS requires you to sign a sworn statement (Form 14653 SFOP or Form 14654 SDOP) attesting to non-willfulness. Falsely certifying non-willfulness is a serious crime — perjury exposure under 26 U.S.C. § 7206.
If your conduct was willful (you knew about the requirement and intentionally chose not to comply), Streamlined Filing is not the right path. You’re looking at OVDP (Offshore Voluntary Disclosure Program — now closed but successors exist), traditional Voluntary Disclosure Practice, or quiet-disclosure strategy. All of those carry much higher penalty exposure and require an attorney.
Two cost components: the IRS penalty (if any) and the professional preparation fees. The penalty side is determined by program (SFOP = 0%, SDOP = 5% of highest aggregate balance). Professional prep fees vary widely:
There is no IRS filing fee for Streamlined itself. The 5% SDOP penalty is the only IRS-collected amount. Late-filing/late-payment penalties on the underlying tax returns may apply but are typically minor in non-willful scenarios because expats often owe little or no U.S. tax after FEIE/FTC.
Streamlined is genuinely DIY-friendly with software for simple cases — one country, W-2 income, a few bank accounts, FEIE eligible. Hire it out when any of these apply: