# Streamlined Foreign Offshore Procedures question



## 1991grebe (Jul 11, 2020)

Hi
Wife is a US citizen who has only lived in the UK and didn't realise she had to file tax returns to the IRS.
We are now getting this sorted. The only income she has is from earnings over the last 3 years (all under $40,000 for each year). Aggregate value of accounts never went above $10,000 so no need to file an FBAR. And no income from any financial assets. Is she eligible for the Streamlined procedures? Or is that only if you have income from financial assets?

If not, what is the best way to proceed? Should she just post a 1040 and 2555 for 2019?

Thanks very much


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## 1991grebe (Jul 11, 2020)

Also just for info - we plan to move to the US at some point, this is reason for trying to become compliant.


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## Bevdeforges (Nov 16, 2007)

There is no need to have income from financial assets to go the streamlined compliance route.

If you're planning on moving to the US it's not a bad idea to get compliant. For her to sponsor you for a visa/green card, she'll need to have 5 years (I think it is) of filings - so if she does the streamlined now she'll have current year (2019) plus 3 prior years (2018, 2017 and 2016) already done and theoretically once her 2020 returns are in (early in 2021) you'd be good to go for the visa for you.

The usual route is to file the current year (2019) first and then do the 3 prior years (all together and according to the instructions for the streamlined program).


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## 1991grebe (Jul 11, 2020)

Thanks very much!


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## Moulard (Feb 3, 2017)

If your wife is planning on sponsoring you for a green card then she will definitely need to get those tax affairs in order.

As primary sponsor she will have to submit tax return transcripts as part of the affidavit of support, even if, he needs a US based joint sponsor because you are both outside the US.


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