For US taxpayers anywhere in the world, rules checked November 2, 2026
Streamlined Eligibility Checker: Foreign or Domestic?
Six questions, based on the IRS Streamlined pages, for US citizens and green card holders in Canada, Europe or anywhere else. It points to a likely route, not an answer: whether conduct was willful is a facts question.
Quick answer
Who can use the IRS Streamlined procedures?
US taxpayers whose failure to report foreign income and assets was not willful, meaning due to negligence, inadvertence, mistake or a good faith misunderstanding of the law, and who have a valid taxpayer identification number and are not under IRS civil examination or criminal investigation (IRS). US citizens and green card holders use the foreign route if, in any one of the last 3 years, they had no US abode and spent at least 330 full days outside the US (IRS). Otherwise, the domestic route requires returns filed for the last 3 years (IRS).
The checker
Runs in your browser. Your answers are not stored or sent.
Read this first
- Not legal advice. You certify non-willful conduct under penalty of perjury, so a wrong answer has consequences. If you are unsure, get advice before filing anything.
- Joint returns. For the foreign route, both spouses must meet the non-residency test.
- Other tax residents. People who are neither US citizens nor green card holders have a different test.
- Earlier quiet disclosures. See quiet disclosure vs Streamlined.
Read more: IRS amnesty and Streamlined, behind on US filings.
Common questions
Does this work outside Canada?
Yes. The non-residency test looks at time outside the US and whether you had a US abode, in any country.
Does the checker decide whether I was willful?
No. Only you can answer it, and it is a facts question. Get advice if you are unsure.
I do not have a Social Security number. Can I still use Streamlined?
The IRS says returns need a valid taxpayer identification number, and those without an SSN or ITIN may submit with a complete ITIN application. We are not an IRS Certifying Acceptance Agent.
Is anything saved?
No. It runs in your browser, and your answers are not stored or sent.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: Streamlined filing compliance procedures (reviewed July 11, 2026)
- IRS: US taxpayers residing outside the United States (reviewed July 11, 2026)
- IRS: US taxpayers residing in the United States (reviewed July 10, 2026)
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 2, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: IRS amnesty and Streamlined, Quiet disclosure vs Streamlined, Late FBAR routes, Behind on US filings.
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