Missed returns, FBARs or information returns
Behind on US Tax Filings? Here Is How to Catch Up
Most people who fall behind did not know the rules. The IRS has different catch-up paths depending on what you missed, where you live and whether the IRS has contacted you. Gurleen Kaur, CPA licensed in British Columbia and Washington State, helps you choose the right one and file it.
Quick answer
What should you do if you have not filed US taxes for years?
Act before the IRS contacts you, because once a civil exam starts the Streamlined procedures are no longer available. Then match your situation to the right path: Streamlined for non-willful missed returns and FBARs; late filing with a reasonable-cause statement when only information returns were missed; late FBAR filing when only FBARs were missed; or the Voluntary Disclosure Practice when the failure was willful. If you simply stopped filing, the IRS says to file all past-due returns even if you cannot pay.
Find your IRS catch-up path
Start with the row that sounds most like you. Every condition comes from the IRS page linked in that row. Several rows can apply at once.
| Your situation | Likely path | Key conditions |
|---|---|---|
| You live outside the US (for example in Canada), missed returns and FBARs, and it was not willful | Streamlined Foreign Offshore Procedures | Non-residency test (in at least one of the last 3 years, no US abode and outside the US at least 330 full days), signed Form 14653, valid TIN, no IRS civil exam. No penalties if you qualify and comply. IRS |
| You live in the US, filed returns but left out foreign income or FBARs, and it was not willful | Streamlined Domestic Offshore Procedures | Returns filed for each of the last 3 years, signed Form 14654. A 5 percent miscellaneous offshore penalty applies. IRS |
| All income was reported, but you missed information returns such as Form 5471, 5472, 8938 or 3520 | Late filing with a reasonable-cause statement | Not under IRS exam or investigation and not contacted about the forms. Most forms go with an amended return; 3520 and 3520-A follow their own instructions. Penalties may still be assessed during processing. IRS |
| Only FBARs were missed, and all income was reported and taxed | Late FBAR filing | Filed electronically with FinCEN with an explanation. The IRS removed its separate delinquent FBAR procedure in mid-2026, so penalties follow the normal FBAR rules, including reasonable cause. IRM 4.26.16 |
| The failure was willful | IRS-CI Voluntary Disclosure Practice | Must be timely: before the IRS starts a civil exam or criminal investigation, or receives third-party information. Starts with Form 14457. Usually handled with a tax attorney. IRS-CI |
| You simply stopped filing, with no foreign issues | File the past-due returns | File every return that is due even if you cannot pay. Refunds must be claimed within 3 years of the due date, and the IRS may file a substitute return that omits deductions. IRS |
| A Canadian or other foreign company did business in the US and never filed | Late Form 1120-F | Form 1120-F is generally timely for deductions and credits only if filed within 18 months of the due date. Form 1120-F instructions |
| A foreign-owned US LLC never filed Form 5472 | Late pro forma Form 1120 with Form 5472 | US$25,000 penalty per form, per year. See our Form 5472 guide. IRS |
| You already received an IRS letter or an exam started | Respond first, then choose | Streamlined is not available once the IRS starts a civil exam of any year. Read late filing vs an IRS notice. IRS |
Willful or not? The IRS defines non-willful conduct as negligence, inadvertence, mistake or a good-faith misunderstanding of the law. The Streamlined certification is your signed statement, so this question deserves a careful conversation before anything is filed.
How a catch-up engagement works
It begins with a fixed-fee diagnostic. After that you receive a written scope and fixed fee for the filings.
Fixed-fee diagnostic
Which years and forms are open, whether any IRS contact has happened, and which path fits. You get a written recommendation.
Records reconstruction
Highest account balances, foreign income, exchange rates, entity records and prior filings, year by year.
Returns and forms
Amended or past-due returns, FBARs and information returns such as Forms 5471, 5472, 8938, 8621 and 3520.
Statements for your signature
Non-willful certifications (Forms 14653 or 14654) or reasonable-cause statements, drafted from your facts for you to review and sign.
Filing and follow-up
Filed by the method each procedure requires, with proof kept and IRS correspondence tracked.
Penalty relief and next year
First-time abatement or reasonable-cause requests where available, then a calendar so it does not happen again.
Mistakes that make catch-up harder
- Waiting for a letter. An IRS civil exam closes the Streamlined route.
- Filing only some years. Streamlined needs 3 years of returns and 6 years of FBARs together.
- Mixing paths. Amended returns sent without the procedure that fits can leave penalties unaddressed.
- Guessing on willfulness. The certification is signed by you and should match the facts.
- Leaving refunds on the table. Refund claims must be filed within 3 years of the due date.
Records to start gathering
- Any US returns you did file, and any IRS letters
- Year-end and highest balances for every foreign account
- Foreign tax returns and slips (for Canada: T1, T4, T5, T3)
- Investment statements showing fund names
- Ownership records for any foreign company, trust or US LLC
- Gifts or inheritances received from outside the US
Do not send account numbers or documents through the website form. We agree how to share them after the first call.
Detailed guides
Who we help
- US citizens and green card holders living in Canada, including Surrey and Metro Vancouver
- Americans abroad with unfiled returns or FBARs
- Foreign owners of US LLCs who never filed Form 5472
- Canadian companies with US activity and no Form 1120-F on file
Catch-up questions
How many years do I need to file to catch up?
It depends on the path. The Streamlined procedures require the most recent 3 years of returns and the most recent 6 years of FBARs. Outside the procedures, the right number of years depends on your facts, so we start with your IRS records and any notices before preparing anything.
Can I still use Streamlined if the IRS has contacted me?
Not if the IRS has started a civil examination of your returns for any year. The IRS states that taxpayers under examination are not eligible, whether or not the exam relates to foreign assets. A letter that is not an examination needs to be read carefully before choosing a path.
Do I count as living outside the US for Streamlined?
For individuals, the IRS test is that in at least one of the most recent 3 years for which the return due date has passed, you had no US abode and were physically outside the US for at least 330 full days. Many US citizens who live in Canada year-round meet it.
Is there still a penalty-free way to file late FBARs?
There is no longer a separate IRS procedure for that. The IRS removed its Delinquent FBAR Submission Procedures page in mid-2026. Late FBARs can still be filed with an explanation, and penalties are then decided under the normal FBAR rules, including reasonable cause.
What if I cannot pay what I owe?
The IRS says to file all returns that are due regardless of whether you can pay in full. Filing stops the failure-to-file penalty from growing, and the IRS offers payment plans and, for some taxpayers, an offer in compromise. First-time abatement can remove failure-to-file and failure-to-pay penalties if you qualify.
What does a catch-up engagement cost?
It starts with a fixed-fee diagnostic that identifies the years, forms and path. After that you receive a written scope and fixed fee for the filings. The cost depends on the number of years, accounts, information returns and whether the IRS is already involved.
IRS sources
IRS procedures change; the delinquent FBAR procedure was removed in mid-2026. We re-check every source before recommending a path.
- IRS: Streamlined filing compliance procedures
- IRS: Streamlined procedures for US taxpayers residing outside the United States
- IRS: Streamlined procedures for US taxpayers residing in the United States
- IRS: Delinquent international information return submission procedures
- IRS: Report of Foreign Bank and Financial Accounts (FBAR)
- IRS: IRM 4.26.16, FBAR penalties
- IRS Criminal Investigation: Voluntary Disclosure Practice
- IRS: Filing past due tax returns
- IRS: Penalty relief due to first-time abate or other administrative waiver
- IRS: Penalty relief for reasonable cause
- IRS: Instructions for Form 1120-F
- IRS: Instructions for Form 5472
- IRS: IRM 20.1.9 International Penalties
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated October 21, 2026. This page is general information, not tax or legal advice. Matters involving willful conduct should also involve a tax attorney.
Get a clear plan to catch up on US filings
Tell us your situation in a few lines. The first 15-minute fit call is free. We confirm whether we can help, what records matter and the next step. Substantive advice begins under a paid diagnostic or signed engagement.