Getting to Know the Streamlined Domestic Offshore Procedures
U.S. taxpayers (or estates of individual U.S. taxpayers) seeking to use the Streamlined Domestic Offshore Procedures must satisfy the following requirements: (1) Fail to meet the non-residency requirement (for joint return filers, one or both spouses must fail to meet the non-residency requirement); (2) Have previously filed a U.S. tax return (if required) for each […]