# Streamline Procedure basic submission just salary



## Kph100 (Jul 23, 2018)

My wife a USC (dual Uk and US) has realised that she should of been completing tax returns for the years she has been residing with me in the UK. I am a Uk citizen.

I have read the details of the Streamline disclosure and she will be using this to get upto date with her submissions. It would be great if someone could confirm my understanding of what she needs to do. She has a checking and savings account with one UK bank, and only source of income is a salary well below the Foreign income limit which I belive is circa $102k

A - She completes a 1040 tax return for for years , 2015, 2016, 2017, 
B - Attaches a 2555EZ for each year to exclude the Foreign earned income
C - Completes part 3 of schedule B for each year to say she has foreign bank accounts.
D - does she need to fill in Form 8938 as the balance of the accounts is below $1000
E - submits online FBAR (Fincen 114) for last 6 years.
F - writes in red ink at top of each of the 3 years 1040 submission that submitted under Streamline procedure.
G - Completes Form 14653 Streamline Certification for and attaches to each of the 3 years tax returns.

Posts the returns to the IRS streamline procedure section at Austin Texas.


Is this about right, is there anything I have missed ???.
Does she need to include UK wage slips as evidence of salary or does the IRS accept the figures she provides. ?

How will we know if the procedure has been accepted ?

Thank you
Ian.


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## Bevdeforges (Nov 16, 2007)

Pretty much right with a couple of comments:



> A - She completes a 1040 tax return for for years , 2015, 2016, 2017,
> B - Attaches a 2555EZ for each year to exclude the Foreign earned income
> C - Completes part 3 of schedule B for each year to say she has foreign bank accounts.


All OK so far.


> D - does she need to fill in Form 8938 as the balance of the accounts is below $1000


What matters is the sum total of all her foreign accounts. If it's less than $200,000 she doesn't need to bother with the form 8938.


> E - submits online FBAR (Fincen 114) for last 6 years.


If the sum total of all her foreign accounts exceeds $10,000 in each of the six previous years.


> F - writes in red ink at top of each of the 3 years 1040 submission that submitted under Streamline procedure.


OK


> G - Completes Form 14653 Streamline Certification for and attaches to each of the 3 years tax returns.


Check the instructions you have for the Streamline Compliance, but I think you can send in all 3 years together with just a single form 14653. I believe that's what a friend of mine did, but check the wording on the instructions you have.



> Does she need to include UK wage slips as evidence of salary or does the IRS accept the figures she provides. ?


No. The IRS pretty much has to take her word for what she declares.



> How will we know if the procedure has been accepted ?


Basically, no news is good news. They will be in touch if there are any problems. However, what you can do is to request a transcript of her filings (wait a good couple of months after submitting them - these things do take time to get recorded in the system). https://www.irs.gov/individuals/get-transcript If a transcript is available, it means the filing has been logged in and recorded as received. That's really all you need.
Cheers,
Bev


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## Kph100 (Jul 23, 2018)

E - If the sum total of all her foreign accounts exceeds $10,000 in each of the six previous years.

I did read somewhere that if doing the streamlined procedure you have to report the 6 years FBAR even if the accoubts total less than the $10,000 which they will do by a long way sadly.

Thank you for your great reply.

Ian


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## Kph100 (Jul 23, 2018)

Also I assume it is ok to write the replies in ink , as I do not have a pdf editor to type on them and save.

Thank you


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## Moulard (Feb 3, 2017)

Tax forms are pretty much all form fillable PDFs these days.

I can't speak for all modern versions PDF readers, but generally all you need do is open the pdf in a reader, click in the form field, enter text and save the file. 

In the event you can't get that to work, then yes, it is OK to reply in ink I believe so long as it is black or blue.


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## Bevdeforges (Nov 16, 2007)

Kph100 said:


> Also I assume it is ok to write the replies in ink , as I do not have a pdf editor to type on them and save.
> 
> Thank you


For the tax forms, you can use ink and paper and just mail them in. For the FBAR forms, they must be submitted electronically. There is an online version if you don't have the appropriate Adobe version of the pdf reader (or if you use Linux like I do).
Cheers,
Bev


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