US Cross-Border Tax Blog

Published by W.L. Dueck LLP

Posts filed under ‘Streamlined’

Steven Flynn

Update on IRS Streamlined Procedures – Non-residency Requirements

On October 13, 2014, the Internal Revenue Service issued further guidance to their revised rules and guidelines on the Streamlined Procedures.  We previously wrote about the IRS Streamlined Procedures and a link to our previous blog entry is here In June 2014 when the revised rules were released, we expressed concern over the nonresident requirement.  In particular, the requirement that a person spend more than 330 days outside the US in one of the last three years may disqualify… 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

Steven Flynn

Internal Revenue Service announces changes to Streamlined Programs

On June 18th, the Internal Revenue Service announced changes to the Offshore Programs to help ease the tax reporting compliance burden on delinquent taxpayers and assist more taxpayers to come forward to get their US tax return filing obligations up to date.  Now referred to as the “Streamlined Foreign Offshore Procedures” or “Streamlined Domestic Offshore Procedures” the announcement is welcome news to taxpayers and professionals. The changes impact both taxpayers residing inside and outside the US.  They expand the streamlined… 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