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Tax Filing Procedures for Non-Resident U.S. Taxpayers

Monday, December 9, 2013
Last year, the IRS created procedures for U.S. taxpayers living abroad, dual citizens or non-residents who neglected to file their income tax returns and has been living abroad since January 2009. There is a simplified procedure in place for non-resident non-filers that are now ready to comply with Federal tax law regulations to file their income taxes.

For non-resident taxpayers that have lower risk compliance, based on simplified tax returns with less than $1,500 in taxes due per year, the IRS will expedite the streamlined submission process without any penalties or actions. However, if there are riskier submissions, due to claiming a refund, there is a source of U.S. income, there is an IRS audit being conducted, etc., then the IRS will review them thoroughly, as they may be subject to examination.  There are different forms for non-resident taxpayers to file their tax returns comply with this procedure, depending on how many years of delinquent filings they must submit. 

Non-resident taxpayers will need to provide payment of the taxes they owe and submit copies of FBARs that were filed in the past 6 years. In case you need to report or modify previously unreported (foreign) income, then this not the correct process. Instead, you should contact a reliable tax attorney or participate in the Offshore Voluntary Disclosure Program.  It should be noted that this procedure cannot guarantee any protection from criminal prosecution by the IRS. 

If you need a reliable tax attorney or assistance non-resident tax return filing or another IRS-related tax issue, contact the Strategic Tax Lawyers, LLP to speak to an experienced tax attorney for a free consultation. Call us at (800) 669-4775.