Streamlined Domestic Offshore Procedures: The streamlined program has two different options. The program for U.S. residents who were non-willful, previously filed tax returns, and not under audit is referred to as the Streamlined Domestic Offshore Procedures (SDOP).

The domestic program is used to report undisclosed offshore & foreign accounts, assets, investments and/or income.

SDOP is also referred to as:

  • Streamlined Domestic Offshore
  • Streamlined Voluntary Disclosure
  • Offshore Streamlined Filing
  • IRS Streamlined Filing

When a person qualifies for Streamlined Domestic Offshore Procedures, the IRS issues a single 5% on the 

Learn how to calculate the 5% Penalty.