Services

Late Filing & Compliance

Catching up on missed filings, buying more time, and dealing with the IRS directly through Enrolled Agent representation.

Reviewing IRS notices and prior-year returns
Why this matters

If you've never filed — or it's been years — there's a defined route back. Use it.

The IRS has formal programmes for getting back into compliance: the Streamlined Filing Compliance Procedures for non-willful non-filers, the Delinquent FBAR submission, and the Voluntary Disclosure programme for the harder cases. None of them are silver bullets, but used correctly they close the exposure cleanly — and the penalty regime is predictable. The mistake is to file the missing returns 'cold' through the regular channel; that throws away the streamlined penalty waiver and exposes you to full sanctions.

  • Streamlined SFOP — 3 years of returns, 6 of FBARs, no penalty
  • Delinquent FBAR submission for FBAR-only catch-ups
  • Form 4868 extensions filed correctly for current-year deadlines
  • IRS representation through Enrolled Agent — POA on Form 2848
  • 3 yrs
    of returns required under streamlined SFOP
  • 6 yrs
    of FBARs required under streamlined SFOP
  • $0
    streamlined penalty if non-willfulness is documented
  • Oct 15
    extended filing deadline (Form 4868)
In this category · 3 services

Pick the return or schedule that fits your situation.

Each one is a separate service with its own page — click Learn more on any block below to see the full scope, deliverables, and pricing notes.

Streamlined Filing Compliance Procedures

14653

The IRS's safe-harbour catch-up programme for non-wilful late filers living abroad. Three years of returns, six years of FBARs.

Who this is for
  • Americans abroad who haven't filed US returns for multiple years
  • Clients with unreported UK accounts but no wilful conduct

Catch-up for non-wilful late filers.

Learn more

Extension of time to file (Form 4868)

4868

Automatic six-month extension to file — giving you until 15 October. Note: this extends filing, not payment.

Who this is for
  • Anyone who needs more time to file
  • Clients awaiting UK P60 or self-assessment data

Automatic 6-month extension.

Learn more

IRS representation (Enrolled Agent, POA 2848)

POA 2848

Enrolled Agent representation before the IRS for audits, notices, penalty abatements, and HMRC liaison.

Who this is for
  • Clients in receipt of IRS notices
  • Audit & examination representation
  • Penalty abatement cases

Enrolled Agent — HMRC liaison available.

Learn more
Our process

How late filing & compliance get handled end-to-end

  1. 01

    Eligibility check

    Confirm streamlined eligibility — non-willfulness, foreign residency tests, no current IRS examination — before you commit to the route.

  2. 02

    Reconstruct & draft

    Rebuild the 3 years of returns and 6 years of FBARs from bank statements, prior employer records, and HMRC files.

  3. 03

    Non-willfulness narrative

    Draft the certifying statement (Form 14653) explaining the facts in plain English — this is the single most important document in the package.

  4. 04

    Submit & monitor

    File the package by streamlined channels and monitor for any IRS follow-up; respond as Enrolled Agent on your behalf.

Eight years living abroad, no US returns filed. I expected a six-figure penalty. TaxStone walked me through streamlined; the actual cost was the back tax and their fee, full stop.
Singapore-based US citizen
Documents

What we'll need to assess streamlined eligibility

We can give you a yes/no on streamlined within 24 hours of receiving these.

  • Years of US residency vs. years abroad (rough timeline is fine)
  • Income summary for each missing year (P60s, employer letters, brokerage statements)
  • All bank, savings, ISA, and brokerage statements for missing years
  • Any IRS notices or correspondence received
  • Notes on why returns weren't filed (the non-willfulness story)
  • Any prior-year US returns you have copies of

Not sure which of these applies to you?

Send us a one-paragraph description of your situation and we'll tell you which filings are actually on the hook.