# Streamlined foreign offshore



## mwebber

I have decided to enter the streamline disclosure program for the taxpayers residing outside the United States. I have not filed any tax returns since 2006 (when I moved abroad and never lived in the US thereafter) and have only filed FBAR in June 2014. I now want to become fully compliant and have several questions

1. I know I need to file 1099 for past three years + current year? Does it mean I need to file 2011, 2012, 2013 and current 2014 before the April deadline? or it means I need to file 2010, 2011, 2012 and 2013 now and 2014 later as per the normal deadline?

2. What date should I put on the tax returns? Current date?

3. I got married last year (July 2014) to non US citizen. She has never lived in the United States. She has no SS number. We do not have any joint accounts. Do I need to file as married for 2014? or I can simply say I am single? what about prior years when I was not married? If she has no SS number and does not need one, what should I put on the form? 

4. I understand I need to send everything to this address only:

Internal Revenue Service
3651 South I-H 35
Stop 6063 AUSC
Attn: Streamlined Foreign Offshore
Austin, TX 78741

How do I send this from the UK? Via normal post? Or do I need to do it via DHL? How will I know the package has arrived and has been received by IRS?

Thanks a lot for your help


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## Bevdeforges

mwebber said:


> 1. I know I need to file 1099 for past three years + current year? Does it mean I need to file 2011, 2012, 2013 and current 2014 before the April deadline? or it means I need to file 2010, 2011, 2012 and 2013 now and 2014 later as per the normal deadline?


You need to file 1040s - 1099s are information documents sent to you to tell you what income amounts have been reported to the IRS. But in your case, you should probably file 2011, 2012, and 2013 - filing 2014 as the "current year." 



> 2. What date should I put on the tax returns? Current date?


You don't date the forms (except for where you sign them). You need to use the appropriate 1040 (and other) forms for the year that you are filing. All prior year forms you need are available for download from the IRS website. Or, you can purchase the back-year editions of the tax preparation software from someplace like TaxAct (I think they charge about $13 per year).



> 3. I got married last year (July 2014) to non US citizen. She has never lived in the United States. She has no SS number. We do not have any joint accounts. Do I need to file as married for 2014? or I can simply say I am single? what about prior years when I was not married? If she has no SS number and does not need one, what should I put on the form?


For the 2014 filing you should file as "married, filing separately." You can just enter "NRA" (non-resident alien) for her SS number. Up to you whether to give her name or just indicate "NRA" where they ask for spouse's name.


> 4. I understand I need to send everything to this address only:
> 
> Internal Revenue Service
> 3651 South I-H 35
> Stop 6063 AUSC
> Attn: Streamlined Foreign Offshore
> Austin, TX 78741
> 
> How do I send this from the UK? Via normal post? Or do I need to do it via DHL? How will I know the package has arrived and has been received by IRS?


No reason not to send it by normal post. Generally, you can check online after a couple months or so to see if they have processed your returns - though I'm not entirely sure how to do this. Someone will be along soon to explain the process. (But as I understand it, the IRS won't sign for delivery, so sending it registered or other special priority probably isn't worth the extra postage.)

Be sure to keep copies of everything you send them.
Cheers,
Bev


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## mwebber

Bev, thanks for your responses... So, in the streamlined package, I send tax forms for 2011, 2012 and 2013 - this is clear. What about 2014? Do I need to send it together with those forms or submit separately as 2014 is still not due?

In terms of putting the date - there is a place at the end of the form to date/sign the form. What date shall I put? The actual date on which I do the submission? 

As I was not married in 2011, 2012 and 2013, I still file as single? 

Many thanks for your help



Bevdeforges said:


> You need to file 1040s - 1099s are information documents sent to you to tell you what income amounts have been reported to the IRS. But in your case, you should probably file 2011, 2012, and 2013 - filing 2014 as the "current year."
> 
> 
> You don't date the forms (except for where you sign them). You need to use the appropriate 1040 (and other) forms for the year that you are filing. All prior year forms you need are available for download from the IRS website. Or, you can purchase the back-year editions of the tax preparation software from someplace like TaxAct (I think they charge about $13 per year).
> 
> 
> For the 2014 filing you should file as "married, filing separately." You can just enter "NRA" (non-resident alien) for her SS number. Up to you whether to give her name or just indicate "NRA" where they ask for spouse's name.
> 
> No reason not to send it by normal post. Generally, you can check online after a couple months or so to see if they have processed your returns - though I'm not entirely sure how to do this. Someone will be along soon to explain the process. (But as I understand it, the IRS won't sign for delivery, so sending it registered or other special priority probably isn't worth the extra postage.)
> 
> Be sure to keep copies of everything you send them.
> Cheers,
> Bev


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## Bevdeforges

If you're ready to file for 2014 (not sure if all the forms are available yet), then you can send 2014 in with the backfilings. If not, just send in 2014 by the deadline (June 15th for overseas residents). If you included a cover letter or form for your backfilings, I'd put a copy of that in with your 2014 filing, too.

Date the signature on the forms as of the date that you are filing them. (Since you have to mark the forms as part of the Streamlined Compliance Program, they expect the date to be "late.")

Your filing status is determined as of the last day of the tax year - so if you didn't get married until 2014, you would file as "single" for the prior years.
Cheers,
Bev


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## ForeignBody

I assume that you are familiar with this:

U.S. Taxpayers Residing Outside the United States

It gives very specific instructions to follow. Ensure that you do so in order to maintain the protection that the streamlined procedures offer.


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## civicsir

mwebber: Just wondering what is the current situation of yours in participate streamlined foreign offshore procedures? Anything occurrs to you when filing FBAR or your previous individual income tax? Thanks!


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