Streamlined Foreign Offshore Procedures: When a non-U.S. Resident person is non-willful and has undisclosed offshore & foreign accounts, assets, investments and/or income, they may qualify for the Streamlined Foreign Offshore Procedures (aka SFOP). This is true, even if the person has not filed tax returns for one or more prior years.

SFOP is also referred to as:

  • Streamlined Foreign Offshore
  • Streamlined Foreign Procedures
  • Offshore Streamlined Filing
  • Streamlined Expat
  • IRS Amnesty for Expats
  • Streamlined Foreign Disclosure
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