# Streamlined Foreign Offshore Procedures - Can you file more than 3 years back?



## Michael42 (Apr 19, 2021)

Hi,

I live outside the US and I'm planning on filing to catch up on my taxes since I didn't know I had to file.
According to the procedure you're supposed to file 3 back years and 6 years of FBARs. But does anyone know if it is possible to file *more* than 3 back tax years when you submit the paperwork?

I was thinking of doing this for demonstrating tax compliance, if I decide later on to renounce US citizenship (5 years of compliance is required to avoid being hit by the exit tax.)

Thanks!


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## Nononymous (Jul 12, 2011)

Don't worry about this now. First of all, it's not necessary to prove any compliance in order to renounce US citizenship. That's a common misconception. If you did want to make a formal exit from the US tax system after renouncing, here's what I'd suggest. Do streamlined now, that gets you 3 years. By the time you're actually able to renounce, it will likely be another year into the future. If you still need one more return to make up 5 years, file it after you've renounced when you're doing the 8854 paperwork.

If you have no US assets - i.e. you're just a regular "Accidental American" - then you can simply renounce to make FATCA problems go away and ignore the compliance silliness. Also they can't collect the exit tax (or any tax) if you're a Danish citizen living in Denmark, so don't worry too much. The one advantage of filing a 2020 return is that you'll likely receive the $3200 stimulus benefit, which nicely covers the renunciation fee.


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## 255 (Sep 8, 2018)

Michael42 -- By completing the "Streamlined Filing Compliance Procedures," you will be, by definition, now in compliance (as long as you continue required future filings.) So no need to file more than required to "come into compliance." Cheers, 255


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## Nononymous (Jul 12, 2011)

255 said:


> Michael42 -- By completing the "Streamlined Filing Compliance Procedures," you will be, by definition, now in compliance (as long as you continue required future filings.) So no need to file more than required to "come into compliance." Cheers, 255


Form 8854 does specifically ask for "5 years' compliance" but one could interpret it the way you do. Since the IRS doesn't seem to even look at this stuff, the point is basically moot. Also it's going to be another year or two before they are caught up on renunciations, I expect.


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## Pacifica (Oct 19, 2011)

@ Michael42,
To avoid being a covered expatriate, you don’t have to be 5 years tax compliant at the time of renunciation. It’s common for people not to be up-to-date on their US tax at time of renunciation, as many had no idea they were supposed to be filing. You can send the past years forms in anytime prior to signing your 8854, on which you certify that you’re in compliance for the 5 years preceding renunciation. FWIW, some people have filed their 5 preceding years forms at literally the same time they sent the 8854 and not had problems.


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## Michael42 (Apr 19, 2021)

@Nononymous, @Pacifica and @255, thanks for all those replies. That's very helpful! Cheers!


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