EXPAT SERVICES

COMPARING TAX AMNESTY PROGRAMS

Streamlined Domestic Offshore Procedures (SDOP)

Streamlined Foreign Offshore Procedures (SFOP)

Delinquent International Information Return Submission Procedures (DIIRSP)

Voluntary Disclosure Program (VDP)

USE THIS PROGRAM TO:
File amended tax returns to include previously undisclosed foreign financial assets 1
  •  
File missing tax returns 1
File missing FBARs and other information returns
Report previously undisclosed tax documents and information, including details of foreign financial assets
Pay tax on previously undisclosed worldwide income 2
YOU’RE ELIGIBLE FOR THIS PROGRAM IF:
You live in the US
You live outside the US 3
You’re an individual taxpayer
You’re a taxpayer representing a company
You’re not under audit or criminal investigation
You haven’t already been contacted by the IRS for delinquent returns
You’re able to certify non-willful conduct to explain why you failed to disclose foreign financial assets
You’re able to demonstrate reasonable cause to explain why you failed to disclose foreign financial assets
You failed to disclose foreign financial assets due to willful conduct

Notes:

  1. To use SDOP you MUST have timely filed original tax returns for the last 3 years. You CAN’T use SDOP to file delinquent tax returns.
  2. You can only use DIIRSP if you DON’T need to make any substantive changes to your tax return, that would impact your tax liability.
  3. You can only use SFOP if you lived outside the US for at least 330 days in one or more of the last 3 years.

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