# Questions about Streamlined Filing Compliance



## Bajskorv

Hello,

I've been living in Switzerland since 1998 and haven't filed US taxes since. I pay Swiss income taxes and, from my understanding my income is not high enough not I would owe anything in the US. I have finally decided to get up to date with my filing and have recently discovered the Streamlined filing procedure. I also have a few bank accounts here that would need to be reported on the FBARS. I've been reading a lot of different opinions online... some of them have made me quite nervous about this procedure, while some of made me feel like this is the right time and procedure for me. Most of what I've read says that this is OK for "minnows"... pretty sure that's me.

Here are my questions:

1. The instructions say to file the last 3 years of delinquent returns. Does that mean I will need to file 2012 + the 3 previous years (2012, 2011, 2010, 2009)? Or only 2012, 2011, 2010? Same for the FBARS... Do I need to file 2012 + the previous 6 years? 

2. My bank accounts (regular savings accounts with very little interest) in Switzerland total to about 60 or 70 thousand USD. I also have a voluntary retirement account that I contribute to (they call it a 3rd pillar here). I think that the retirement account is around 50,000 USD. Do I need to report the retirement account? Other than this ~120,000 USD, I don't have any other investments, no property, etc. Do I risk anything in reporting these accounts? Am I still a "minnow" when I have 100,000 USD in the bank and retirement accounts?

Thanks!


----------



## Bevdeforges

The safest option is to file "current year plus 3 years back" - so 2012 (which is due June 15th from those of us living abroad), and then 2011, 2010, and 2009.

On the FBAR issue, they advise filing the past 6 years (because the statute of limitations is different for the FBAR forms). With these forms, they're really looking for folks with wealth in the millions, not "just" 100,000 USD, even if that seems like a large amount to us minnows.

There is a question of just how to report the retirement account, but for a first filing, I'd just report it on the FBAR forms and see how they react (if at all). When the combined accounts exceed $200,000 there may be additional reporting requirement under the FATCA regulations - but take things one step at a time.
Cheers,
Bev


----------



## Bajskorv

Thanks a lot Bev. That sets my mind at ease a bit. Prior to finding this forum I read some scary stuff (especially about the new streamlined procedure) on other forums and blogs out there. Now it seems that they were all written by the big fish out there who are actually willfully hiding their money...

I read a thread in this forum from someone who had a response, asking for some more info, from IRS after filing with the streamlined procedure. Anyone else out there get any feedback (negative or positive) after filing?


----------



## vinhquang

Thanks a lot every one , I'm seeking for information of foreign investment , your information is very helpfull to me.


----------



## JungleJim

Bajskorv said:


> Thanks a lot Bev. That sets my mind at ease a bit. Prior to finding this forum I read some scary stuff (especially about the new streamlined procedure) on other forums and blogs out there. Now it seems that they were all written by the big fish out there who are actually willfully hiding their money...
> 
> I read a thread in this forum from someone who had a response, asking for some more info, from IRS after filing with the streamlined procedure. Anyone else out there get any feedback (negative or positive) after filing?


Yes, I have filed "Streamlined" in October of 2012. I have lived in Australia since 1984 and wanted to get caught up.

My packet was over 5 pounds and contained 4 years 1040's, 6 years FBAR's, 3 trusts on f3520a, 3 companies on 5471's and the rest...

I did get a response... saying because I was majority owner, I would have to file 1041's for the trusts in addition to above. I disputed their notice, but now see the light - if you effectively own, (in the family and as trustee) more than 50% by a U.S. citizen (myself and family), then they look at as a U.S. Trust - not a foreign trust... Meaning I now have to back file 1041's also, which I am in the process of doing in addition to my 'new' return for the current tax year underway. 

I hope they look at me as a little fish, but I have accounts with over a million $ moving through them as we sell our produce and pay 85% back out in growing and marketing them as a farmer. Never a second look from the FBAR people so far... so far-so good.

So, that is the only IRS feedback I have received... 5 months later. :clap2:


----------



## Bevdeforges

They don't have much in the way of overseas resources to audit or follow up on returns filed from overseas. Unless it looks like you're trying to evade something, very often if you just file the forms they ask for, that should be the end of it.
Cheers,
Bev


----------



## Zendo

*Retirement Account*



Bevdeforges said:


> The safest option is to file "current year plus 3 years back" - so 2012 (which is due June 15th from those of us living abroad), and then 2011, 2010, and 2009.
> 
> On the FBAR issue, they advise filing the past 6 years (because the statute of limitations is different for the FBAR forms). With these forms, they're really looking for folks with wealth in the millions, not "just" 100,000 USD, even if that seems like a large amount to us minnows.
> 
> There is a question of just how to report the retirement account, but for a first filing, I'd just report it on the FBAR forms and see how they react (if at all). When the combined accounts exceed $200,000 there may be additional reporting requirement under the FATCA regulations - but take things one step at a time.
> Cheers,
> Bev


The thread you are referring to mentioned the voluntary retirement plan, which in switzerland is called 3. pillar. But, what about the so-called non-voluntary retirement plan? I too live in Switzerland and am an "accidental" American. I also have 3 pillar savings, but also a "genuine" retairement account over which I have no control other than that I will draw a pension on retirement (which is soon). How is this to be handled?


----------



## Bevdeforges

If it's a state-sponsored "standard" pension plan - i.e. you pay in while you're working and you receive a pension when you retire - you don't have to report anything for FBARs or FATCA. When you retire, you do have to report the pension as income, but if there is a social security treaty between the US and Switzerland, that should indicate where you pay any taxes on the pension.
Cheers,
Bev


----------



## Zendo

Bevdeforges said:


> If it's a state-sponsored "standard" pension plan - i.e. you pay in while you're working and you receive a pension when you retire - you don't have to report anything for FBARs or FATCA. When you retire, you do have to report the pension as income, but if there is a social security treaty between the US and Switzerland, that should indicate where you pay any taxes on the pension.
> Cheers,
> Bev


Thank you, Bevdeforges, for your quick response.

I must say, this forum has saved my mental well-being. If I hadn't stumbled on to it, I might have had a nervous breakdown, I'm not over the hill yet, but things do not look as bad as they did when I found out about my potential "status".  

Your answer is a response to my first post on this forum. I have many questions and quite a few fears. 

But, to get back to your response: The pension I am referring to is obligatory. That means that my employer must pay a specified percentage, based on my salary, and a certain percentage is taken from my salary each month. I have no control over this process. It shows up in my Swiss tax report in the "brutto" column as opposed to the "netto" amount I actually earn. Although it is required, I'm not sure as to whether you can call it "state-sponsored" in the sense one refers to social security as state-sponsered (here it is called AHV). I read in another thread in this forum that there is a specific IRS form for pensions (8891).

So, to make a long question short, and just to be sure: does the kind of pension fund I describe here (it is called the 2. pillar in Switzerland) exempt it from any reporting requirement? And, would the form 8891 apply to me in any way? I've consulted a forum here is Switzerland, but, quite frankly, the responses I read confused me.

Best Regards,
Zendo


----------



## Bevdeforges

Do you receive an annual (or more frequent) statement of the totals invested in your 2. pillar pension? And are these totals considered "yours" to re-invest or do with as you like before you reach a pensionable age? If the retirement plan involves a fund like this - particularly if you have the option to withdraw from it as you like or to change the investments - then it may very well be subject to all the extra reporting obligations.

Most "state pensions" involve you and your employer making contributions throughout your working life and then, when you reach retirement age, you receive a monthly amount based on the number of years you contributed and how much you were making while you contributed. There is no fund involved (or certainly not one that you have any rights to). That's what is considered a "state pension" - your rights involve receiving a fixed income later in life.
Cheers,
Bev


----------



## Madonna

Zendo: FYI, the form 8891 is for Canadian Registered Retirement Plans only. So, you don't need to worry about that form.


----------



## BBCWatcher

As a reminder, there's no penalty for reporting an account that doesn't legally need to be reported. There's also no penalty for having a lot of wealth, overseas or otherwise. On the other hand, failing to file if required, failing to pay the taxes you owe, failing to report accounts you are legally required to report, and lying are all subject to penalties.

So, if you're not sure about a particular account, report it. Just read the instructions and report everything unless you're sure it's not required per the instructions.

Yes, I reported my local supermarket's bonus rebate account (which resembles a bank account with a small cash balance that I controlled that I could withdraw as cash). I'm not entirely sure if I needed to, but why not?


----------



## Zendo

Bevdeforges said:


> Do you receive an annual (or more frequent) statement of the totals invested in your 2. pillar pension? And are these totals considered "yours" to re-invest or do with as you like before you reach a pensionable age? If the retirement plan involves a fund like this - particularly if you have the option to withdraw from it as you like or to change the investments - then it may very well be subject to all the extra reporting obligations.
> 
> Most "state pensions" involve you and your employer making contributions throughout your working life and then, when you reach retirement age, you receive a monthly amount based on the number of years you contributed and how much you were making while you contributed. There is no fund involved (or certainly not one that you have any rights to). That's what is considered a "state pension" - your rights involve receiving a fixed income later in life.
> Cheers,
> Bev


Thank you for the quick reply. My pension is pretty much set up in the way you describe. The only way I could turn it into cash would be if I left Switzerland permanently. One can, however, use a set percentage of it to put a down payment on a house, but there are very strict rules about how to do this. This doesn't apply to my situation. 

What confuses me is that, if I fill out the 1040 form stating my gross income, it will include the payments into the pension plan. Does that mean that I won't necessarily have to declare it separately on the FBAR? In any event, does one declare gross income or the net income?

Best,
Zendo


----------



## Zendo

Madonna said:


> Zendo: FYI, the form 8891 is for Canadian Registered Retirement Plans only. So, you don't need to worry about that form.


Thanks Madonna. I'm just getting used to the stress of figuring out which forms to use. I'm still overwhelmed with the situation.
Regards,
Zendo


----------



## Zendo

Bevdeforges said:


> Do you receive an annual (or more frequent) statement of the totals invested in your 2. pillar pension? And are these totals considered "yours" to re-invest or do with as you like before you reach a pensionable age? If the retirement plan involves a fund like this - particularly if you have the option to withdraw from it as you like or to change the investments - then it may very well be subject to all the extra reporting obligations.
> 
> Most "state pensions" involve you and your employer making contributions throughout your working life and then, when you reach retirement age, you receive a monthly amount based on the number of years you contributed and how much you were making while you contributed. There is no fund involved (or certainly not one that you have any rights to). That's what is considered a "state pension" - your rights involve receiving a fixed income later in life.
> Cheers,
> Bev


I forgot to mention that I do receive an annual statement with the total and projected amount of the pension I will receive when I stop working. Is this an indication of something? Otherwise, as I've stated in my last post, the pension is set up like you described.


----------



## Bevdeforges

Nope - it sounds like your pension is one of those considered a "fixed benefit" plan and thus not subject to reporting until it starts paying out to you.

The downside is that you are supposed to include your gross income (i.e. before any and all social insurance payments, which includes your pension contribution) on the line for salary. They don't allow you to deduct any of your social insurance payments, not even US social security if you were living and working in the US. (Every other "civilized" country I've known starts with "taxable income" net of social insurances.)

Since there is no fund balance, just your projected eventual payments, there is no need to report the retirement plan on the FBAR forms.
Cheers,
Bev


----------



## kalohi

Bajskorv said:


> Thanks a lot Bev. That sets my mind at ease a bit. Prior to finding this forum I read some scary stuff (especially about the new streamlined procedure) on other forums and blogs out there. Now it seems that they were all written by the big fish out there who are actually willfully hiding their money...
> 
> I read a thread in this forum from someone who had a response, asking for some more info, from IRS after filing with the streamlined procedure. Anyone else out there get any feedback (negative or positive) after filing?


I found out a year ago that I should have been filing US income tax and FBAR's as a US citizen in Spain. The streamlined procedure didn't exist a year ago so I did what was recommended back then which was to back-file (I did 6 years for each of them) and to include a letter of explanation. I owed no tax and had about $80,000 in Spanish bank accounts to declare. A year later I have heard exactly nothing from either the IRS or the Treasury Department. I know they have several more years to come after me for those late FBAR's, but after a year I'm definitely breathing easier. Fingers crossed that they keep forgiving us minnows.


----------



## Zendo

Bevdeforges said:


> Nope - it sounds like your pension is one of those considered a "fixed benefit" plan and thus not subject to reporting until it starts paying out to you.
> 
> The downside is that you are supposed to include your gross income (i.e. before any and all social insurance payments, which includes your pension contribution) on the line for salary. They don't allow you to deduct any of your social insurance payments, not even US social security if you were living and working in the US. (Every other "civilized" country I've known starts with "taxable income" net of social insurances.)
> 
> Since there is no fund balance, just your projected eventual payments, there is no need to report the retirement plan on the FBAR forms.
> Cheers,
> Bev


Thank you for your explanation. 
As you might well imagine, It is very difficult to get reliable information. I've heard different versions from tax consultants and what one can read on the WWW can cause one's hair to stand on end. But, your description sounds the most reasonable. 

How is it when I start receiving my pension payments? Will that be considered income that can be included in the Foreign Income Exclusion? On this score, I've also heard and read varying statements. 

Best Regards,
Zendo


----------



## Bevdeforges

Pension income isn't covered by the FEIE. It depends on where it comes from as to how it's taxed. And what credits or other devices for avoiding double taxation are available for it.
Cheers,
Bev


----------



## Zendo

Bevdeforges said:


> Pension income isn't covered by the FEIE. It depends on where it comes from as to how it's taxed. And what credits or other devices for avoiding double taxation are available for it.
> Cheers,
> Bev


Thank you Bev. That is not a very encouraging prospect. 

Would you know how I could found out about avoiding double taxation when I'm pensioned. Any help would be much appreciated.

Regards,
Zendo


----------



## Bevdeforges

Zendo said:


> Thank you Bev. That is not a very encouraging prospect.
> 
> Would you know how I could found out about avoiding double taxation when I'm pensioned. Any help would be much appreciated.
> 
> Regards,
> Zendo


When it comes to pensions, you need to refer to the Social Security treaty between the US and the country in which you are tax resident. International Programs - U.S. International Social Security Agreements for a list of countries that have social security treaties with the US. They're not easy reading, but they do spell out how pensions are treated for tax purposes.
Cheers,
Bev


----------



## Verdande

Thank you Bevdeforges - your answers to Zendo help me too - I am a newbie here too


----------



## Bajskorv

Hi everyone,
I had just about decided to take advantage of this streamlined procedure - prepared my 2010-2012 returns (only 2009 to go), plus gathered much of the info for my FBARS... until I spoke with my old account that I used to use in the USA before moving to Switzerland 15 years ago. His advice was to only file 2-3 years returns + only current year FBAR. According to him, using the streamlined procedure or filing many FBARS at once was like waving a red flag. He thought (but did not guarantee) that simply filing FBAR for 2012 should go unnoticed (since I'm not a millionaire). Anyone have experience simply jumping back into compliance by only filing current year FBAR?
Thanks


----------



## Bevdeforges

It can depend on lots of things, but I basically did what you're suggesting when helping a friend of mine file her US tax forms after her husband died. Husband had taken care of all tax matters for years and she had no idea what he had or hadn't filed in the past.

I just started her from scratch filing the current year's return and FBAR (which included a bank account in 6 figures) a couple years ago and so far there have been no repercussions. Of course it helps that for last year and this year she hasn't had to file a tax return (insufficient income, thanks to the social security treaty between the US and Italy, which means she doesn't have to even declare her US social security - weird one, but hey, that's what the rules say!).
Cheers,
Bev


----------



## BBCWatcher

Perhaps, but the IRS's new streamlined offer has specific instructions. The IRS isn't actually _required_ to be this nice, so I recommend reciprocity...and following their instructions. Failure to follow their instructions is the red flag.

Don't try to second guess the IRS. If they offer a well-publicized deal like this one it's genuine. Take the deal as presented.


----------



## Bajskorv

Thanks Bev and BBCWatcher. I change my mind about this at least 5 times per day...


----------



## Verdande

Bajskorv said:


> Thanks Bev and BBCWatcher. I change my mind about this at least 5 times per day...


I am in the same boat - additionally I have a pension plan at work that is apparently defined contribution. However it is mandatory (can't opt out) I have no control of it, cannot make investment decisions and receive no benefits from it before a yearly annuity at retirement. The contributions are fixed and never figure on my gross income I really don't know whether or not to declare it on an Fbar, my finances keep me under the $200,000 limit for Fatca.
One day I think, go streamlined, the next, just send in the 6 years back files. 
I never knew I had to file when under the FEIE limit. I owe no taxes, but what to do???


----------



## Bevdeforges

If it's defined contributions and you have no access to it until your date of retirement, I would just forget about it for FBAR purposes. Unless there is a "balance" that is reported to you on a regular basis, there's nothing to report.
Cheers,
Bev


----------



## Verdande

Thanks Bev - what the pension plan does is give a yearly overview of how much I would receive in monthly pension if I retired at age 65/67/68etc. This amount changes from year to year, I suppose according to the investment results of the plan. I have been getting very anxious reading up on all the info, a lot of it seems very scary, and I still cannot decide whether the streamlined program for which I am certain I qualify for, is the best option, or if I should file 6 years back on 1040s, 2555 EZ Schedule B Fbars etc. I have all the data. I have used my total gross income and subtracted any interest from savings accounts and put that on the appropriate line of the 1040. I always end up with negative income after the standard and personal deductions. That way I would be done with it, but I am anxious as to whether late filing penalities would apply? Any feedback on this? My home will continue to be abroad and I only visit the US very occassionally - plus am a dual EU/US, so I really am tempted to let go of the US citizenship.
Good luck to all struggling with IRS stuff!


----------



## Bevdeforges

Don't struggle too long and hard with this kind of thing. The late filing penalties are a percentage of the tax due - so if you don't owe any taxes, your "penalty" is $0. 

Personally, I wouldn't bother with back filing at this point. Do the current year (i.e. 2012) forms and send them in on time. (1040 and accompanying forms has to be in the IRS hands by June 15th. The FBAR is due June 30th.) 
Cheers,
Bev


----------



## Verdande

Thanks so much Bev, I might actually be able to sleep thru the night after reading your last reply. The fact is that I will file 2012 on time but I would like to back date to have the option of being ""updated". I am just wondering if I should send 2006-2011 along with the 2012 or if it would be better to do them gradually over the year. I have nothing to hide at all, but the Fbar penalty threats are ruining my days (and nights) I have done a lot of research on this - perhaps too much and am overthinking it. I read in a taxguide that one should "Print across the top of the 1040 "Filed pursuant to Sec 1.911-7(a)(2)(i)(D)" and "Print across the top of the 2555 "filed pursuant to Rev. Proc. 92-85". Do these quotes ring any bells? I did check them via a legal site and they seem to refer to claiming the right to the FEIE even though one files late. 
The only-sort of-positive thing of this very rude awakening is, that I have lost the 3 kgs I have wanted to get rid of. I would happily gain 10 if only I had peace of mind about all this!


----------



## RustyJames

*Streamlined follow-up*



JungleJim said:


> Yes, I have filed "Streamlined" in October of 2012. I have lived in Australia since 1984 and wanted to get caught up.
> So, that is the only IRS feedback I have received... 5 months later. :clap2:


Hi, JungleJim! Did you ever get any more feedback - a few years on?


----------



## JungleJim

RustyJames said:


> Hi, JungleJim! Did you ever get any more feedback - a few years on?


Hi RustyJames,

No further to date... just the notice to file the additional form, which I did in 2012. 2013 was a little easier, having filled all the complicated forms the previous year. And now, I shall start the 2014 filing. 

To make it easier to reconcile, I have changed our Australian farm tax year from the standard July to June Fiscal year to January to December to try and take some of the complications out by matching the U.S. tax year, although you can't change your personal tax filing year. It's still very complex ....  Very lengthy process, with no real locally available tax help. 

Not happy with system, but accepting I have no choice....


----------



## RustyJames

Thanks so much, JungleJim. Really helpful. I'll start the process and see how it goes - and share any of my learnings.

(Interesting how the people paid to help folks like me - IRS staff and expensive accountants - are generally unhelpful, but the people with no incentive to help - like yourself and folks in this forum - have been extremely supportive and full of useful info).


----------



## RustyJames

*Experience with Streamlined Filing*

Hi. I thought I would share my experience. Hope it helps.

*Short version*: I'd never filed a US tax return as I've lived in the UK a very long time. I went through the Streamlined program; and, while time consuming, so far it seems to have been the right choice. 

*Long version*:

Background: 

Ignorance: I moved to the UK pretty soon after college - well over a decade ago - and had no idea I had to file US tax returns.

Finances: As a UK citizen, I pay a lot of tax. There's nothing remotely savvy or sneaky about my finances (until a few years ago I kept my life savings - over $150k at one point - in my only account: a checking account earning no savings). But I do make OK money, and I started a company abroad which raises additional reporting requirements for the IRS and Treasury Department.

Experience: 

When I found out about the requirement I was really freaked out. A friend recommended an expensive US accountant who gave atrocious advice and used scare tactics - pushing OVDI as the only option and laying out multiple disaster scenarios (renouncing citizenship, paying enormous fines for not filing, etc), even though he acknowledged I probably didn't owe any actual tax. 

When I researched online, though, I learned about the Streamlined program. I bought 3 back copies of Turbo Tax and fumbled my way through 3 returns. It took about three weekends - mostly because my records were not organised and I knew zero about US returns - but this past April I sent in all the info as per the instructions. I worked out that I owed a tiny amount - a few hundred dollars one year because of the Alternative Minimum Tax - and paid it online, along with interest.

And I waited.

2.5 months later I received a bill for the tax I'd flagged that I owed (and had already paid online), but not much else. I phoned an international help number to explain I'd paid and it was all sorted in 10 minutes. 

I may still hear back about questions or something - and I will update here if I do - but so far it seems it was the best path for my situation. 

Observations:

Accountants: I may have been unlucky, but my accountant - and many I see online - seem to rely on scare tactics and push whatever route will get them the most money, not what is best for you. I hate dealing with anything financial, but if I can work out my own taxes then anyone can! 

Software: The tax software industry is also a scam - spending millions to lobby against the creation of simple, free online filing tools that European Governments provide - but I did find TurboTax more friendly than those cold IRS forms. But it's not optimised for overseas payers, and I had to wrestle with it a lot and you don't seem to be able to file purely online from abroad. Also TurboTax has a set of special forms they don't support for certain situations - like owning a significant share of a company abroad - and you have to find and fill those yourself.

IRS: The online documentation can be incomprehensible, links often don't even work and their written tone is menacing and accusatory by default (you have to download one standard reporting form from a Website called The Financial Crimes Enforcement Network), but they processed my returns quickly - given the time of year and amount of info - and when I called the International IRS number they were efficient and friendly. 

Confirmation: From my experience - and hearing other people online - you don't really get any confirmation that you're all up-to-date and fine.


Hope this is helpful to someone. And if you are out there - recently aware of this filing obligation and freaking out - just take a few deep breaths and know that loads of other people have gone through it and it's totally manageable.


----------



## DavidMcKeegan

Thank you for sharing your experience! We have helped hundreds of expats get caught up on their taxes as well and in almost all cases, the experience has been the same. Truly for those who did not know about their US tax requirement, and do not owe much to the US, the process for getting caught up is relatively straightforward.

The odds of you hearing anything further are slim as well.

Congratulations on getting caught up!


----------



## someNri

Thanks RustyJames! 

The explanation that one has to draft into the self-certification for non-willfulness, should that be prepared by a legal expert or qualified CPA? 

I wonder if can a lay taxpayer (a minnow) can draft this & state the truthful fact in simple sentences as to how one was unaware about fbars & that global income is taxed in US. My context is the streamlined domestic program but the certification parts are the same. 

Many articles online state that a self-certification of non-willfulness is dangerous and has pitfalls etc. 

DavidMcKeegan - appreciate your thoughts on this. Thx


----------



## DavidMcKeegan

Hello SomeNri,

Well actually with the new changes they made to the Streamlined program, you no longer have to include a formal letter with your Streamlined application. Now you can simply fill out the certification form and there is a place at the end of the certification that allows for a brief explanation of why you are behind on your taxes. Either you or your accountant can fill out the explanation.

Although we fill it out for the clients who are working with us, we have seen others who filed it on their own, and have heard of no negative consequences associated with that.

See this link for more details and the link for finding the certification form: 

U.S. Taxpayers Residing Outside the United States

I hope this helps!


----------



## RustyJames

someNri said:


> Thanks RustyJames!
> 
> The explanation that one has to draft into the self-certification for non-willfulness, should that be prepared by a legal expert or qualified CPA?
> 
> Thx


I wrote a simple letter myself. Letter of about 3 lines, stating the truth. I would really resist paying anyone for doing all this. I normally hate this stuff, but I did it all myself and it went fine.

Good luck!


----------



## RustyJames

DavidMcKeegan said:


> We have helped hundreds of expats get caught up on their taxes as well !


David, this forum is to help people. People helping each other. For free. It's not a place to advertise your business for free. 

If you really want to SPAM expats with ads, then you just go buy ads on Facebook or Google.


----------



## Bevdeforges

RustyJames said:


> I wrote a simple letter myself. Letter of about 3 lines, stating the truth. I would really resist paying anyone for doing all this. I normally hate this stuff, but I did it all myself and it went fine.
> 
> Good luck!


I wrote the "explanation" for a friend here in France - in part because it's hard to draft these things when English isn't your mother tongue. Keep it short, keep it factual and most of all keep it simple.

One big problem is that the IRS seems to grossly overestimate how "easily" information on US tax filing is outside the US. You really have to go looking for it, particularly if you aren't inclined to keep up with the US press. Over the last few years, most of the changes to US tax law I've found out about through this or other forums online. For those who are "accidental Americans" or who literally only just found out that they're required to file, filing a first income tax return is a major hassle, even for just a simple "exclude it all using a 2555" and really and truly NOT worth paying out hundreds or thousands of euros just to "prove" you don't owe anything.
Cheers,
Bev


----------

