IRS Streamlined
Filing Experts
Resolve Past Filing Failures
The IRS Streamlined Filing Procedures were created to help taxpayers who unintentionally failed to report foreign financial assets. Unlike traditional voluntary disclosure, the streamlined procedure offers penalty relief for qualifying individuals.
As dual-qualified CPA and ACCA professionals, we've guided hundreds of Americans through successful streamlined filings. Whether you're living in the UK or the US, we handle the entire process—from gathering UK bank documentation to preparing your non-willfulness certification.
Domestic Procedure
For US taxpayers who failed to report foreign income and assets. Includes 5% miscellaneous offshore penalty waiver qualification.
Foreign Procedure
For US citizens abroad who qualify for full penalty waiver. Must meet physical presence test and non-willfulness requirements.
FBAR Resolution
Six years of delinquent FBAR filings for accounts exceeding $10,000 aggregate balance at any point during the year.
Clean Compliance
Complete peace of mind with IRS acceptance and forward-looking compliance strategy to prevent future issues.
Our Expertise
PROCEDURESStreamlined Domestic Offshore Procedure (SDOP)
For US taxpayers residing in the United States who failed to report foreign financial assets. We handle voluntary disclosure through the IRS streamlined procedure, coordinating with UK institutions to gather necessary documentation.
Streamlined Foreign Offshore Procedure (SFOP)
For US citizens living abroad who unintentionally failed to file required foreign information returns. Our team prepares three years of delinquent tax returns and six years of FBARs with penalty waivers.
FBAR Delinquency Resolution
Addressing failures to file FinCEN Form 114 for foreign bank accounts exceeding $10,000. We navigate the delicate balance between IRS compliance and protecting your interests against severe penalties.
FATCA Form 8938 Compliance
Resolving non-compliance with Foreign Account Tax Compliance Act reporting requirements. We ensure proper disclosure of specified foreign financial assets attached to your tax return.
The Process
Compliance Exposure Analysis
Non-Willfulness Certification Strategy
Multi-Year Return Preparation
Submission & IRS Liaison
Electronically filing your streamlined disclosure package with the IRS, monitoring acceptance, and serving as your representative should any questions arise during processing.
Experienced Guidance
Through Disclosure
The decision to become compliant with the IRS can feel overwhelming. You may worry about penalties, criminal exposure, or complicated paperwork. Our streamlined filing specialists remove the anxiety and guide you through every step with professionalism and discretion.
We've successfully resolved complex cases involving UK pensions, ISAs, rental properties, and cryptocurrency holdings. Our dual-qualification means we understand both the US compliance requirements and the UK financial products that triggered them.
From initial consultation through IRS acceptance, we serve as your advocate. We prepare bulletproof non-willfulness certifications, coordinate with UK financial institutions for documentation, and ensure your disclosure package meets all IRS requirements.
Penalty Relief
Qualifying taxpayers receive full waiver of failure-to-file and failure-to-pay penalties.
Dual-Qualified Team
CPA and ACCA professionals who understand cross-border compliance complexities.
UK Asset Expertise
Deep experience with British financial products that trigger US reporting obligations.
End-to-End Support
Complete handling from document gathering through IRS acceptance and beyond.
Reach Out
Ready to discuss your US-UK tax situation? Contact Jungle Tax today to explore how we can help with your cross-border tax compliance and planning needs.
Questions & Answers
The Streamlined Filing Compliance Procedures are an IRS program letting US taxpayers who failed to file returns or FBARs catch up, provided the failure was non-wilful. Eligible taxpayers file a set number of back returns and FBARs and certify non-wilful conduct. It is the main route for US expats in the UK to become compliant.
You generally qualify if your failure to file was non-wilful, meaning it resulted from a good-faith misunderstanding rather than deliberate evasion. There are two tracks: the Streamlined Foreign Offshore Procedures for those meeting a non-residency test, and a Domestic version for those in the US. Many UK-resident US citizens use the foreign track.
Under the Streamlined Foreign Offshore Procedures you generally file the last three years of delinquent or amended tax returns and six years of FBARs (FinCEN Form 114), plus a certification of non-wilful conduct. Getting the returns, disclosures and certification right the first time matters, as later amendments can invite closer scrutiny.
For eligible taxpayers under the Streamlined Foreign Offshore Procedures, the IRS generally waives the failure-to-file, failure-to-pay and FBAR penalties, though any actual tax due plus interest is still payable. The Domestic version instead charges a reduced miscellaneous penalty. This penalty relief is a key reason to act before the IRS contacts you.
Non-wilful conduct is conduct due to negligence, inadvertence, mistake, or a good-faith misunderstanding of the law, rather than a deliberate attempt to evade tax. Most US expats who simply did not know they had to keep filing while living in the UK fall into this category, but the certification must be accurate and well supported.
If the IRS contacts you first, you generally lose access to the Streamlined Procedures and face much higher penalties, potentially including substantial FBAR penalties and, in serious cases, criminal exposure. Coming forward voluntarily while still eligible is far safer and cheaper. We help US taxpayers in the UK assess eligibility and file correctly.
Still have questions? We're here to help.
›Get in TouchOfficial resources & further reading
Authoritative guidance from the relevant tax authorities and regulators. Always confirm current thresholds and deadlines on the official source.