Streamlined Foreign Offshore Procedures

For

U.S. Taxpayers Residing Outside the United States

Disclaimer: The following information on the IRS Streamlined Foreign Offshore Procedures is provided for general educational purposes only. It does not constitute legal or tax advice. For personalized guidance, please consult a qualified professional.

What Are Streamlined Foreign Offshore Procedures?

The IRS Streamlined Foreign Offshore Procedures are designed to help eligible U.S. taxpayers residing outside the United States come into compliance with their U.S. tax obligations, including reporting foreign financial accounts and assets.

These procedures apply to individuals or estates who have failed to:

Report on income from foreign financial assets,
Pay the required U.S. tax on that income, and/or
File FBARs (Foreign Bank Account Reports) as required,

provided these failures were non-willful, meaning they were due to negligence, inadvertence, mistake, or a good faith misunderstanding of the law.

Eligibility Requirements

To qualify for the Streamlined Foreign Offshore Procedures, you must:

✔️ Meet the non-residency requirement, outlined below (for joint filers, both spouses must meet this requirement), and
✔️ Have non-willfully failed to properly report foreign income, file tax returns, or submit required FBARs.

Non-Residency Requirement

For U.S. Citizens and Green Card Holders:
You meet the non-residency requirement if, for at least one of the last three tax years (for which the filing deadline, including extensions, has passed):

You did not have a U.S. abode, and
You were physically present outside the U.S. for at least 330 full days during that year.

Note: A temporary visit to the U.S. or maintaining a home in the U.S. does not automatically mean your “abode” is in the United States. For more details, refer to IRS Publication 54.

For Individuals Who Are Not U.S. Citizens or Green Card Holders:
You qualify if, for at least one of the last three tax years (for which the filing deadline has passed), you did not meet the substantial presence test under IRC Section 7701(b)(3).

For additional details, see IRS Publication 519.

Expert Legal and Tax Guidance Nationwide. Dual-Licensed Attorney at Law, CPA

Zaher Fallahi, Attorney At Law, CPA, provides experienced counsel for:

✅ Streamlined Foreign & Domestic Offshore Procedures Services
✅ IRS Voluntary Disclosure Practice (VDP) Services
✅ Employement Tax Audits-Employees v. Independent Contractors Defense and Guidance
✅ FBAR Filing Services and Defense
✅ Foreign Gift & Inheritance Taxes Compliance
✅ Cryptocurrency Tax, Including Stolen Cryptocurrency Help

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Amir Baradaran Rafii

3 months ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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Response from the owner:Dear Babak: Thank you so much for your kind words and thoughtful review! I'm truly grateful for the opportunity to assist you with your tax and legal matters. It's always my goal to provide clear, comprehensive guidance, and I'm glad to hear that you found the dual perspective as both a lawyer and CPA helpful. Your trust means a lot, and I look forward to continuing to support you whenever you need. Warm regards, Zaher Fallahi, Attorney At Law, CPA and Team

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1 year ago

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Infinity Air

1 year ago

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Ali G.

1 year ago

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Response from the owner:Dear Captain Ali: Thank you so much for your thoughtful and generous review. It was truly a pleasure assisting you with your legal and tax matters involving sale of your international property and compliance with the U.S. Treasury’s Office of Foreign Assets Control (OFAC) Regulations and U.S. International Tax Laws. I’m glad to hear that our guidance helped bring you peace of mind throughout what can indeed be a complex process. Your kind words about my approach and professionalism mean a great deal to me. I’m always committed to providing tailored, clear, and practical legal advice, and I’m grateful for the trust you placed in Zaher Fallahi, Attorney At Law, CPA. Wishing you continued success and all the best in your future endeavors and flights, Captain. Warm regards, Zaher Falahi, Attorney At Law, CPA, and Team

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1 year ago

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1 year ago

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Response from the owner:Thank you so much for your kind words, Georgina. It was truly an honor to serve your remarkable team. Your cooperation, along with George’s unwavering support, played a crucial role in the successful resolution of your IRS case. Wishing continued success to all of you. Warm regards, Zaher Fallahi, Tax Attorney, CPA

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1 year ago

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Response from the owner:Wow—has it really been 14 years? It’s truly been an honor to serve you over the years. My associates and I deeply appreciate your continued trust in us, both for tax and legal matters. Thank you for your kind words and for taking the time to share your experience. Warm regards, Zaher Fallahi, Tax Attorney, CPA

Streamlined Foreign Offshore Procedures

U.S. Taxpayers Residing Outside the United States

TestimonialsWhat our clients say about us

Testimonials
What our clients say about us