It's an IRS program for U.S. taxpayers who failed to report foreign assets or income but were non-willful in their non-compliance.
U.S. taxpayers who omitted one or more foreign accounts or assets
Acted non-willfully - due to a sincere standing, not concealment.
Ready to catch up on missing FBARs, Form 8938, etc.
Reduced Penalties
Limit your liability while keeping more of your hard-earned money.
Confidential Disclosure
Safely come forward while minimizing the risk of IRS examination.
Peace of Mind
Stop looking over your shoulder and gain financial freedom.
U.S. Residency
You must reside in the United States to be eligible for SDOP.
Non-Willfulness
You must certify that your previous non-compliance was non-willful, meaning you did not intentionally evade taxes.
File Delinquent Returns
You need to file the last 3 years of tax returns and 6 years of FBARs.
