The IRS has just recently updated the Streamlined Procedure forms for both its “foreign” and “domestic” procedures. All of the information can now be typed directly into the fields. Even the statement of facts can be cut and pasted directly onto the Form. This should help simplify the process.
The forms can be found by clicking on the links below:
• Form 14653–Certification by U.S. Persons Residing Outside of the United States for Streamlined Foreign Offshore Procedures
• Form 14654–Certification by U.S. Persons Residing in the United States for Streamlined Domestic Offshore Procedures.
For information on the Streamlined Foreign Offshore Procedures, click here.
For information on the Streamlined Domestic Offshore Procedures, click here.