# First IRS Notice from Streamline Non-Resident, Non-Filer Program.



## albator73

Hi,

So today, I received a big letter with the IRS stamp on it and in it was a l*etter 4087 *from IRS. First notice I received since I sent them my tax under the "Streamlined Non-Resident, Non-Filer Program".

They mention I forget 2 items:

1. FBAR TD F90-22.1 was suppose to be included in the submission. I did sent it last year before the date but look like they didn't have it on there record since it is another dept. *So make sure you send your FBAR in your Streamlined package even if you sent it before.*

2. This is were I need help, here the second point were I don't understand. I transcribe there question. 

_You attached a form 8891, US information Return for beneficiaries of Certain Canadian Registered Retirement plan, with your submission to the "Streamlined Non-Resident, Non-Filer Program" to request relief for failure to timely elect deferral of income from certain retirement or savings plans. For us to consider your submission, you also must include a statement that:
- Is made under penalties of perjury
- Requests an extension of time to make an election to defer income tax
- Identifies the applicable treaty provision
- Describes the events that led to the failure to make the election_

Can someone explain me in plain English what exactly they request? :confused2:

Thanks in advance.
Albator


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## quincy

Hi Albator,

I'm no expert, but I would say that what you are required to do is something like this:

I am requesting an extension of time to make the election under the US-Canadian Tax Convention article XVIII(7), to defer income tax on my Canadian Registered Retirement Savings Plan account number xxxxxx.

My failure to make the election was due to the following reasons:

1. state why you didn't know about filing your taxes including filing 8891 and making the election to defer the tax.

2. state how you found out about filing

3. state whether or not you had professional advice. If you did have professional advice that was wrong, explain what the professional was hired to do and what incorrect advice you received.

Under penalty of perjury, this statement to the best of my belief and knowledge, is true and complete.

Sign and date
Make sure to include your SSN and any related reference numbers from the IRS letter.


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## albator73

Thanks Quincy! This give me a great start. 

Anyone else have submit this mandatory statement with their form 8891 and would like to share? 

PS: It is not write behind the form but it is in the questioner for the streamline process.


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## Transplant_DK

I included a signed statement that I wasn't aware I should report during the previous years (and thus the reason for applying for the streamlined non-filer program). I am pretty sure that was one of the documents that had to be included, according to the website with info on what has to be sent.


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