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Streamlined Filing Eligibility Checker

2025 (US) figures · Last reviewed by the US UK Tax Accountants tax team

Answer six questions and see which IRS catch-up route your facts point toward — the penalty-free streamlined tracks, the delinquent FBAR procedures, or a specialist review first. No email required, nothing stored.

Your details

Answer honestly — this maps to the IRS's non-willful standard.

Your result

Likely route
Streamlined Foreign Offshore Procedures look like your route
Why
Non-willful conduct plus the 330-day non-residency test points at SFOP — the penalty-free track.
What the package involves
3 years of returns + 6 years of FBARs + Form 14653.
  • All late-filing, late-payment and FBAR penalties are waived under SFOP for accepted submissions.

This is an estimate for guidance only, not advice. Get your numbers checked by a specialist before acting on them.

Get this checked by a specialist
Assumptions behind this calculator
  • This checker maps your answers to the published IRS program rules; it cannot judge willfulness, which turns on detailed facts.
  • Eligibility assumes the IRS has not already opened an examination of any covered year.
  • The streamlined program has no statutory deadline but can change or close at IRS discretion.
  • Green card holders are treated as US persons unless the card was formally abandoned.
  • Figures are based on 2025 (US) rates from IRS — Streamlined Filing Compliance Procedures, FinCEN — FBAR reporting.

What this checker does

The IRS runs several catch-up routes, and choosing the wrong one forfeits protections available in the right one. This tool applies the published rules to your answers. It separates the penalty-free streamlined tracks from the delinquent FBAR procedures and from the cases that need advice before anything gets filed.

It is a first pass, not a verdict. Because the streamlined program leans on a signed non-willful certification, the borderline calls belong with a specialist rather than a form on the internet — including this one.

Why does the 330-day question matter?

It decides which streamlined track applies. Spend 330 full days outside the US in any one of the last three years, with no US home base, and the foreign offshore track opens — the version with every penalty waived. Fall short and only the domestic track remains, which carries a 5% asset penalty.

What counts as non-willful?

Negligence, inadvertence or genuine misunderstanding — the classic case being someone who paid UK tax in full and assumed that settled everything. Deliberate concealment sits on the other side of the line. The distinction drives everything, because the streamlined certification states your conduct under penalty of perjury.

  • Typically non-willful: never knew about FBARs, believed UK tax covered it, relied on a preparer who never asked about foreign accounts
  • Typically willful: moving money to hide it, ticking 'no' to foreign-account questions you understood, ignoring professional warnings
  • Genuinely unsure: get the facts assessed before certifying anything

What the routes involve

The foreign offshore track packages three years of returns, six years of FBARs and a Form 14653 certification — we walk through the statement itself in our Form 14653 guide. The delinquent FBAR route is lighter: late FBARs with a reasonable-cause note, where the returns were already right. And where facts are willful, the Voluntary Disclosure Practice exists precisely so those cases have a lawful door too.

Whichever route fits, timing matters more than perfection. Eligibility for the streamlined tracks survives only until the IRS makes contact — the full picture sits in our streamlined filing guide, and our streamlined catch-up service runs the whole package on a fixed fee. Ask us anything if your answers land in a grey zone.

Last reviewed 7 September 2026 by the US UK Tax Accountants Tax Team. This tool is general information, not personal tax advice — speak to a qualified US/UK tax adviser about your own position.

This page is general information, not personal tax advice. Cross-border positions turn on individual facts — speak to a qualified US/UK tax adviser before acting. Ask us a question.

Related reading
Form 14653: the certification that carries your streamlined filingNever filed a US tax return? The streamlined route back

Questions, Answered.

Common questions about this tool

Is this eligibility checker official?
No — it is an educational tool that applies the IRS's published program rules to your answers. Only the IRS decides actual submissions. Use it to understand which route your facts point toward, then confirm the position with a specialist before preparing or filing anything.
What if the IRS has already written to me?
Contact about missing returns, or an opened examination, generally ends streamlined eligibility for the covered years. That does not mean no options remain — it means the response must match exactly what the IRS has opened. Take advice quickly and file nothing until the route is chosen.
Do I need a Social Security number before starting?
Yes, for the streamlined tracks — the IRS will not accept a package without one, and an ITIN application cannot substitute. US citizens without a number apply through the Federal Benefits Unit at the embassy. The wait runs to months, so start that application before gathering anything else.
How many years does a streamlined package cover?
Three years of federal tax returns and six years of FBARs, plus the signed certification of non-willful conduct. Earlier years generally stay closed once the IRS accepts the submission. The certification is the part that decides how smoothly everything lands, so it deserves the most care.
What does the domestic track's 5% penalty apply to?
The highest year-end value of the foreign financial assets that should have been reported, across the covered years. It applies only on the domestic track, for people who fail the 330-day non-residency test. Expats who qualify for the foreign offshore track pay no streamlined penalty at all.
Will using this tool store or send my answers anywhere?
No. The checker runs entirely in your browser, and nothing you select is transmitted, stored or tracked. It exists to help you orient before a conversation with a specialist, not to collect data about your tax position.