# Dual US / Aus citizen and delinquet taxpayer - do I need to apply for a SSN?



## klacoste (Feb 18, 2013)

Hi everyone. I'm a 31YO dual US / Australian citizen, have been living in Australia since I was a child, and only recently discovered that I need to file US tax returns! I've been doing alot of reading in this forum and realised that I'm not alone. 

But I'm not sure of the first steps to take? Do I need to apply for a social security number first from my local US consulate or something? I plan to hire a local tax agent here who specialises in helping US expats do their taxes, so I assume that's the next step once I get my SSN (?). 

Also I understand that there's an IRS amnesty designed for Average Joes like me - just file tax returns for the last three years and FBARS for the last six years? As long as you don't owe $1500+ per year, you won't get punished? I'm a simple retail worker / university student and my financial affairs are straightforward.

Thank you for your patience!


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## Bevdeforges (Nov 16, 2007)

If you don't have a US SSN, then that is your first step. Here is the Embassy's page on the process: Social Security | Embassy of the United States Canberra, Australia

As long as most of your income is from salary and you aren't earning significantly above the FEIE cap of $95K or so, you should be able to simply file the back filings as you mentioned and go forward forever more.

The penalties for late filings are based on a percentage of the taxes due, so if you don't owe anything, you won't be penalized. The FBAR stuff is a tad more complicated - but just remember that they are primarily looking for a list of your non-US accounts. If you have to estimate the high balance for a particular year, that shouldn't cause any huge problems. 

If you've got complex investments outside the US, that's where things start to get trickier, but your tax advisor will explain all that if its applicable in your situation.
Cheers,
Bev


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## Bevdeforges (Nov 16, 2007)

Actually, the Canberra information page directs people applying for a social security card as an adult to go through the US consulate covering the area in which they live.

Normally the US Embassy and the US Consulate share a location, but it appears that in Australia the Embassy is in Canberra, and the Consulates are in other locations. But the closest Social Security office appears to be in the Philippines. Hm....
Cheers,
Bev


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