Streamlined Foreign Offshore Procedure

A program that allows eligible taxpayers to come into compliance without facing penalties.

SFOP is a specialized IRS amnesty program designed to help U.S. citizens and green card holders residing outside the United States become compliant with their U.S. tax obligations.

It is specifically intended for individuals who have been living abroad for an extended period and, often due to misunderstanding or lack of awareness, have never filed a U.S. tax return as required. Through this program, eligible taxpayers can catch up on their past-due filings, report foreign income and assets, and avoid the severe penalties that would normally apply for failing to file on time. SFOP provides a simplified path back into the U.S. tax system, offering both penalty relief and a clearer understanding of ongoing compliance requirements for Americans living overseas.

Who Qualifies?

You may be eligible for SFOP if:
  • You are a U.S. citizen or green card holder who has lived outside the U.S. for an extended period.
  • You have never filed a U.S. tax return.
  • Your failure to file was non-willful, meaning it was due to negligence, misunderstanding, or an unintentional oversight.
  • Limited Filing Requirement – Participants need to file only the last 3 years of U.S. tax returns and the last 6 years of Foreign Bank Account Reports (FBARs).
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