Behind on U.S. Tax Filings Abroad? We'll Get You Back on Track
Missing years of U.S. tax returns or foreign account and asset reports can trigger serious IRS penalties, but the IRS offers formal catch-up programs for expats who come forward voluntarily. Nomadic Tax guides you through the process so you can resolve back filings without facing punishing fines.
Overview
Whether you've lived abroad for one year or ten and never filed, or simply missed reporting a foreign bank account, Nomadic Tax specializes in IRS amnesty and penalty-abatement programs designed specifically for U.S. expats.
Our team prepares every required form — prior-year returns and all associated foreign reporting — so you emerge fully compliant and protected from future risk.
Who Needs a Catch-Up Filing?
Expats Who Never Filed
U.S. citizens living abroad who were unaware they still owed annual IRS filings, regardless of where income was earned.
Missed Foreign Account or Asset Reports
Those who held foreign bank accounts or financial assets above IRS thresholds but never filed the required disclosure reports.
Expats with Incomplete Returns
Individuals who filed basic returns while abroad but omitted required foreign income disclosures, exclusion forms, or overseas account reports.
Renouncing Citizenship or Green Card
Individuals planning to expatriate who must first certify five years of full IRS compliance before the IRS will process their departure.
IRS Catch-Up Programs We Use
Streamlined Foreign Offshore Procedures
Designed for expats who were not willfully non-compliant. Covers three years of returns and six years of foreign account reports, with little to no penalty for most qualifying filers.
Streamlined Domestic Offshore Procedures
For U.S.-based filers who missed offshore reporting. Covers the same three-year and six-year look-back with a reduced 5% miscellaneous offshore penalty.
Late Foreign Account Report Submission
For those who missed only their foreign account reports and have no unreported income. Allows late filing with a reasonable-cause explanation and no automatic penalty.
First-Time Penalty Abatement
Available to taxpayers with a clean prior compliance history. We prepare the written request to waive failure-to-file or failure-to-pay penalties on qualifying returns.
What We File During the Catch-Up
Prior-Year Form 1040 Returns
We prepare accurate amended or delinquent federal returns for each year covered, applying FEIE, Foreign Tax Credit, and other available exclusions to minimize what you owe.
Foreign Account Report (FinCEN 114)
Late annual reports for each year you held $10,000 or more in combined foreign accounts, submitted to the U.S. Treasury.
Form 8938 (Foreign Asset Disclosure)
Disclosure of foreign financial assets above IRS thresholds, attached to each prior-year return as required.
Form 2555 (FEIE) & Form 1116 (FTC)
Where applicable, we claim all available exclusions and credits across your back-filed returns to dramatically reduce or eliminate tax owed.
Our 4-Step Catch-Up Process
1. Compliance Assessment
We review which years require filing, which accounts or assets must be disclosed, and which IRS program best fits your situation.
2. Document Collection
We provide a clear checklist of income records, foreign account statements, and prior filing history needed for each year.
3. Return Preparation & Filing
We prepare all required forms, write any penalty-abatement statements, and submit everything to the IRS and FinCEN.
4. Forward-Looking Compliance Plan
Once caught up, we set up ongoing compliance so future filings are handled on time, every year.
Frequently Asked Questions
Will I owe penalties if I use the Streamlined Procedures?
Qualifying expats using the Streamlined Foreign Offshore Procedures typically pay no offshore penalty. A 5% miscellaneous penalty applies in some cases, but this is far lower than standard IRS late-filing and foreign account report penalties.
How many years do I need to file to catch up?
The Streamlined Procedures require three years of tax returns and six years of foreign account reports. In some circumstances more years may be needed; we assess your specific situation in the initial review.
What if I owe back taxes after filing?
Any taxes owed will carry interest, but the Streamlined Programs significantly reduce or eliminate penalties. We work to apply every available exclusion and credit to minimize the balance owed.
Can I still catch up if I missed more than three years?
Yes. We file as many years as your situation requires. The IRS generally focuses enforcement on the most recent six years, but we assess the full picture before recommending a strategy.
What if I also have unreported foreign accounts?
Unreported foreign accounts are handled through a coordinated late filing process. We submit all delinquent reports together so nothing is missed.
Do I need to stop using my foreign accounts during the process?
No. You can continue normal banking activity. The catch-up filing simply discloses historical account balances and any income earned in those accounts.
Related Solutions
U.S. Foreign Exclusion
The U.S. taxes its citizens on worldwide income, even if you live abroad. Without the right tax strategy, you could be paying more than necessary, facing double taxation, or missing key exclusions that legally reduce your tax liability.
U.S. Expat Compliance
As a U.S. citizen or Green Card holder, you are required to file U.S. tax returns regardless of where you live. Expats and digital nomads must comply with IRS rules — including income exclusions, foreign tax credits, foreign account reports, and asset disclosure filings.
Global Tax Compliance
If you are a resident of a country that permits Nomadic Flow and requires tax reporting to maintain compliance, this package ensures you meet local tax obligations while optimizing your tax structure.