SDOP vs SFOP
Criteria
Who it's for
Residency requirement
Penalty
Returns required
Certification form
Available if IRS contacted you?
SDOP
U.S. taxpayers living in the U.S.
No
5% miscellaneous offshore penalty
3 years amended returns + 6 years FBARs
Form 14654 (Domestic)
No
SFOP
U.S. taxpayers living abroad (expats)
Yes - must qualify as a non-resident under IRS rules
No penalty if accepted
Same
Form 14653 (Foreign)
No
We assist U.S. taxpayers who have inadvertently failed to meet key international reporting requirements, including:
● FBAR (FinCEN Form 114) – Failure to report foreign bank or financial accounts
● FATCA (Form 8938) – Missed disclosures of foreign financial assets
● Form 3520 – Unreported foreign gifts, inheritances, or trust distributions
● Form 3520-A – Missing informational returns for foreign trusts
● Foreign Rental Income – Unreported real estate income abroad
● Foreign Pensions & Mutual Funds – Especially those subject to PFIC rules
● Crypto on Foreign Exchanges – Often overlooked but still reportable
Even if your missed filings were unintentional, the penalties can be severe. OffshoreRelief helps you take action—before the IRS does.
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