US Cross-Border Tax Blog

Published by W.L. Dueck LLP

Posts filed under ‘Streamlined Filing Procedure’

Steven Flynn

Update on IRS Tax Amnesty Programs

For the last eight years, the Internal Revenue Service has offered a number of tax amnesty programs to allow taxpayers to come forward and declare unreported non-US source income and assets.  Using these programs reduces penalties and can prevent criminal prosecution.  We have previously written about some of these programs: Internal Revenue Service Amnesty Programs Internal Revenue Service Announces Changes to Streamlined Program IRS Streamlined Procedures Update Non-Residency Requirements Update IRS Streamlined Procedures Non-Residency Requirements In January 2016, at the… Read More

Steven Flynn

Internal Revenue Service Amnesty Programs

In 2014, the IRS announced changes to its programs to help delinquent taxpayers file US tax returns.   We blogged about the changes to the Streamlined Foreign Offshore Procedures and Streamlined Domestic Offshore Procedures before; you can click to read our blog Internal Revenue Service Announces Changes to Streamlined Programs. The IRS has also created a program to assist taxpayers who don’t need to use these programs but has not filed international information disclosures on a timely basis. Known as “Delinquent… Read More


While you were away

The weather this summer in the Lower Mainland was one of the best in memory.  So while you (and us) were busy on the water or on the golf course, both countries were busy changing and tweaking tax laws as they apply to individuals in a cross-border environment. Internal Revenue Service – Streamlined Program Changes In June, the IRS modified its procedures to allow US citizens to come forward to file delinquent US tax returns and forms without penalty.  While… Read More


IRS Streamlined Procedures – Update on Non-Residency Requirements

On June 18th, the IRS released revisions to the Streamlined Procedures. Our June 19th blog entry summarized these changes and raised concerns over the non-residency requirement. In particular, the requirement that a person spend more than 330 days outside the US in each of the last three years may disqualify snowbirds, business travelers and frequent cross-border shoppers. On June 20th, the IRS sent two officials to New York University’s Tax Controversy Forum to answer audience questions. Scott Michel from Caplan… Read More


Low Risk US Tax Compliance

On June 26, 2012 the Internal Revenue Service (“IRS”) announced new streamlined filing procedures (“SFP”) for non-resident US taxpayers to go into effect September 1, 2012. SFP is available to US persons and dual citizens living outside the US who have failed to timely file US federal income tax returns or disclose their non-US bank and financial account information and now wish to become compliant with their US income tax filing obligations. SFP differs from the Offshore Voluntary Disclosure Program… Read More