# non-willful declaration for streamlined foreign offshore procedures



## Arconada (Sep 2, 2018)

Hello,
I was born and raised in Spain and have dual citizenship due the fact my father is American. I have discovered recently that I need to declare my taxes in US even though I haven't generated 1 dollar in the United States in my whole life. 
I have hired a CPA to help me with the 1040 returns and FBAR's. 
I am currently trying to complete form 14653 and I have doubts on the wording I should be using for the non-wilfull statement. 
If there is someone with the same background as me and has succesfully filed his taxes using the foreign offshore procedure, can you please guide me on the wording I should be using?
Thank you very much,
Sincerely


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## Bevdeforges (Nov 16, 2007)

As with most things government and/or tax related, keep it short, simple and to the point.

I recently wrote a nonwillfulness statement for the daughter of a friend of mine in similar circumstances to yours. In her case, she was born in the US while the family was living there. They moved back to Europe when she was 12 or so and she has never lived in the US since then, though she has visited a few times.

The precise wording isn't crucial. You may want to mention that you have never lived in the US and that there is little or no information generally available over here in Europe regarding US taxation and filing requirements. If you have no financial interests in the US (i.e. no US bank accounts, etc.) you could mention that too. You may want to indicate how you became aware that you are "supposed" to be filing. (In my friend's daughter's case it was when the bank she works for here asked her to fill out a W-9 form for the first time.)

Keep it simple and keep it truthful - and keep it short.
Cheers,
Bev


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## Nononymous (Jul 12, 2011)

Why are you doing any of this, if you were born in Spain? US citizenship is only a problem for those who have a US birthplace on their ID, which can cause banks to either restrict services or report their accounts under FATCA.

If you have Spanish citizenship with a Spanish birthplace, don't waste your time and money attempting to become compliant with US taxes. Simply answer "no" when banks ask about US citizenship. Problem solved. 

The only reason for you to go into streamlined is if you plan on moving to the US one day soon. Otherwise just stay off the radar, the IRS will never learn of your existence, even if your birth was registered with the US as a child, and you have a Social Security Number. They cannot touch you or your money in Spain.


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## Nononymous (Jul 12, 2011)

Possibly there will be no response for the OP, but it's worth stating this again:

If you are an "Accidental American" - a dual citizen who has lived all or most of their life outside of the US, with no US financial ties - and you discover that you have US tax filing obligations, the absolute WORST thing you can do is rush off to a CPA and begin preparing US tax returns. 

Stop, slow down, do some research. If the IRS hasn't found you yet, they aren't going to find you anytime soon. Furthermore, if you are a citizen in your country of residence, and have no US assets or income, the IRS has absolutely no ability to penalize you in any way, shape or form.

The most likely trigger for Accidentals discovering their filing obligations is a FATCA/CRS letter from their bank. The best response is to simply answer "no" to any questions about US citizenship or tax residency. In come countries (e.g. Canada) simple self-certification is all that is required, one small lie and the problem is solved. In other countries (e.g. Switzerland) enforcement is taken more seriously and there are significant restrictions on the services available to US citizens. If you are born outside the US, it is easy to conceal US citizenship and continue with life undisturbed. If you have a US birthplace on your national ID, things can be quite difficult, and often the only option is to renounce US citizenship at a cost of $2350. (Note that you do NOT need to become tax compliant to renounce, nor do you need to pay any exit tax the US decides that it has a right to collect.)

Even if you are subject to FATCA reporting, that does not mean the IRS will come after you, as they would have no ability to collect penalties. Whether you renounce or not, there is no reason to become tax compliant. Accidental Americans who discover these obligations should NOT enter the US tax system.


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## Arconada (Sep 2, 2018)

Thank you for your tips,
I am actually planning to move to the US soon, that is why I wanted to have my taxes updated.
Maybe you could help me with a couple of questions related to form 14653:
1) It requests my tax identification number (TIN). Since I have never filed any taxes in the US I don't have one. I should leave this cell blank, right?
2) If I don't have an electronic signature I shoud sign it physically, correct?


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## Bevdeforges (Nov 16, 2007)

For tax i.d. number, they want your US social security number. You should have gotten one when your birth was recorded at the local US embassy or consulate. They won't accept your tax filings if you don't have a US SS number. 

If you really don't have a US SS number, you have to go through the US Embassy to obtain this and it's kind of a hassle if you're getting your number for the first time as an adult. See the US Embassy website for details. (And yes, you do have to make a personal appearance.)

Of course you'll also need a US passport to make the move. If you already have one, that means you have (or at least have been asked for) your US SS number.

The form 14653 has to be mailed to the IRS along with your back filings. An electronic signature isn't relevant for this form, nor for the back filed tax returns. Those all have to go in in paper form in an envelope with postage and the whole bit. Only the current year's tax return can (potentially) be e-filed.
Cheers,
Bev


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## Arconada (Sep 2, 2018)

Thanks Bev, yes I have a Social Security number. I will input it in the TIN box.

Cheers
Jose


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