# Filing for the Streamline Program



## perryf

Can anyone tell me if they have used the Streamline program and filed more than 3 years of returns. I am thinking of sending in four years of returns as next year would make five and then I would be in a position to consider my next step as I am a dual citizen. Also, how long does it usually take to hear back from the IRS? Someone did report on this forum a while back that they heard back about 3 months later? Thanks.


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## Bevdeforges

It depends a bit on your actual situation whether or not you "need" to use the streamline program. Apparently lots of folks have gone for "quiet compliance" and had no further communications from the IRS - but it depends a bit on your financial situation and whether or not you actually wound up owing any back taxes for the period for which you filed.

The only issue is that, with quiet compliance, you probably won't hear anything back from the IRS - and that's "good news." You may also want to check out the various papers and reports on the matter of compliance put out by the ACA (American Citizens Abroad) Taxation :: American Citizens Abroad (ACA) to see what suggestions you can find applicable to your situation.
Cheers,
Bev


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## FFMralph

After 35 years of non compliance, I filled returns for 6 years at one time and included a short statement that I did not know about my filing requirement. I never heard from the IRS. That was two years ago. The word is: "if after filing you don't hear anything within 120 days, everything is ok".


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## perryf

Thanks, and I should say that your earlier posts on this topic have been really helpful. When I first found out that I was not in compliance I freaked out with some of the reportage. And quiet compliance might have been an option. But I am already in the process of filing through the streamline even though I do not appear to owe taxes for the past three years. I was just wondering if I added an additional year if it would be a problem for the irs as it states "three years." As a dual citizen from birth I am considering my future options and four returns would bring me very close to five next year.


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## FFMralph

With 3 years you are compliant. I would not go back further unless you are only claiming the Foreign Tax Credit (not the Foreign Earned Income Exclusion) and are accumulating tax carryovers. 

Five years or more is only usefull if you think you might get audited. That shouldn't happen so I would not worry about it.


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## Nononymous

I think the idea behind filing five years was not fear of audit, but chucking the citizenship sooner rather than later.


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## BBCWatcher

Or sponsoring someone for a visa to the U.S., the most common reason for getting 5 years of tax returns on the books.


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## perryf

Yes, the idea would be to consider expatriating but I don't know that it is an easy decision to make particularly if you have children who remain citizens (even if they have not lived there).


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## Nononymous

Not sure how it would impact children, other than potential complications with a relatively large inheritance. If the children were not born in the US and do not intend to live in the US then they also have the option of remaining noncompliant.


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## RandallSamaritan

While recent IRS guidance with the streamline program indicates that Americans living abroad could file 3 years back (6 years for FBARs), please note that this guidance is conflictive and does not address the issue of leaving years open for review due to the statute of limitations and it does not follow the current Internal Revenue Manual policy below:

Section 4.12.1.3 (10-05-2010) Enforcement Period - Policy Statement 5-133 (P-5-133), IRM 1.2.14.1.18, Delinquent returns—enforcement of filing requirements, discusses delinquent returns and the enforcement filing requirements. The enforcement period is not to be more than six years. See Section 4.12.1.3 (Internal Revenue Manual - 4.12.1 Nonfiled Returns). 

In general, the best recommendation (to feel confident with your filings) is that all delinquent returns should be filed as there is no civil statute of limitations period for assessing tax on an unfiled return, but the IRS has a policy of securing no more than six years’ worth of returns (so in general this is for the most part a safe practice, however while not common, the IRS has also been known to pursue returns going back 20+ years). 

This is ultimately a decision that you need to make, however I recommend filing any unfiled tax returns and FBARs for at least 6 years back (which should be an easy decision especially if there are no taxes owed).

Randall


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## jbr439

@perryf

I can't post a URL yet, as I'm a newbie, so google "We have done 5 years under the Streamlined a number of times".


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