STREAMLINED FILING COMPLIANCE
For those who did not file their U.S. Federal income tax returns or FinCEN Form 114, on time, the IRS allows to come clean by participating in the Streamlined Filing Compliance Procedures.
The modified streamlined filing compliance procedures are designed for only individual taxpayers, including estates of individual taxpayers. The streamlined procedures are available to both U.S. individual taxpayers residing outside the United States and U.S. individual taxpayers residing in the United States. In those cases, the review will be expedited and the IRS will not assert penalties or pursue follow-up actions.
If you want to make use of the Streamlined Filing Compliance Procedures, you should file the following:
Once a taxpayer makes a submission under the Streamlined Filing Compliance Procedures, the Offshore voluntary disclosure incentive program (OVDI) is no longer available. It should also be noted that if you are ineligible to use the OVDI you are also ineligible to participate in the Streamlined Filing Compliance Procedures.
Office and correspondence location Zagreb, Croatia
Europolis Zagrebtower d.o.o.
Radnička cesta 80 / 5th floor
General Number: +31 85 8000 095
US taxpayers in CEE +385 1 5625 746
+31 85 8000 090