MISSED U.S. RETURNS · FBARS · ELIGIBILITY REVIEW
Behind on U.S. tax filings while living in Canada? CUC Cross Border CPA helps you review your options and prepare a coordinated catch-up submission when the IRS Streamlined Foreign Offshore Procedures apply.
Request a Streamlined eligibility reviewYou do not need to have every record organized before contacting us. Tell us what you know about your filing history and what prompted your inquiry. We will identify the information needed to assess the work.
HOW WE CAN HELP
We start with your citizenship or immigration status, where you have lived, what you previously filed and any IRS correspondence. We assess whether the foreign streamlined procedures fit your circumstances before preparing a submission.
We review your Canadian returns, income and assets to identify the U.S. returns and additional reporting required. The quote distinguishes routine return preparation from more complex company, trust or investment reporting.
We help organize foreign account information and prepare the applicable FBAR filings. Tell us about joint accounts and accounts over which you have signing authority as well as accounts in your own name.
We assist with the required non-willfulness certification based on your own facts and explanation. We also discuss the annual filing work needed after the catch-up project.
We confirm the scope, required documents and fee before work begins.
Eligible submissions generally cover the three most recent tax years whose filing deadlines, including properly requested extensions, have passed, required information returns, and six years of delinquent FBARs whose deadlines have passed. Tax and interest remain payable. The applicable non-residency test and non-willful conduct requirement must both be met.
For qualifying taxpayers who follow the procedures, specified filing, payment, information-return and FBAR penalties do not apply. The procedures do not cancel penalties already assessed for those years. Relief depends on meeting the requirements; tax and interest remain payable, and submissions can be examined.
An IRS civil examination for any tax year or an IRS criminal investigation makes a taxpayer ineligible for streamlined procedures. Tell us about any IRS contact at the outset.
Usama Chaudhry, CPA, has worked in cross-border tax since 2013. CUC Cross Border CPA supports Americans in Canada with a review of their Canadian income, U.S. filings and foreign account reporting as one coordinated project.
Tell us about Canadian employment, self-employment, pensions, investments, rental property or company ownership at the outset. These details help us identify the work involved and give you a clear scope before preparation begins.
We discuss where you have lived, prior returns, missing years and any IRS contact. We identify eligibility questions and the records needed before recommending a filing approach.
Your quote identifies the returns, FBARs and additional information reporting included. We explain which account and income records to gather and agree how to provide them securely.
We prepare the agreed filings and help you work through the non-willfulness certification using your own explanation. You review the submission and any tax and interest before filing.
Once the catch-up work is complete, we discuss ongoing U.S. tax return and FBAR preparation so you know what records to keep for the next year.
Prepare a timeline of where you lived, any previous U.S. filings, your recent Canadian returns, a list of accounts and investments, and any IRS letters. Let us know if you have never obtained a U.S. Social Security number.
For example, someone who grew up in Canada and only recently learned about possible U.S. filing obligations needs an eligibility and records review before a catch-up package can be scoped. Years without filings alone do not establish eligibility.
Use the form below for a brief description. Please do not upload or paste tax documents, identification numbers or account details into the inquiry.
Yes. We can review your status, filing history and circumstances to identify the next steps. The review comes before deciding which filing procedure to use.
The IRS describes it as negligence, inadvertence, mistake or a good-faith misunderstanding of the law. The certification needs to reflect your actual circumstances; it is not simply a box to tick.
Tell us before preparation starts. A valid taxpayer identification number is required, and U.S. citizens must use an SSN. We can discuss the identification step and how it affects the filing timeline.
We review the returns together to determine the applicable treatment and any available credits. Canadian tax paid does not by itself establish that the U.S. balance will be zero.
We quote after reviewing the years, accounts, income sources and additional forms involved. Your engagement will identify the filings included and any separately priced work.
The foreign procedures generally specify three tax years and six FBAR years, determined by the filing deadlines that have passed. We confirm the applicable years rather than assuming that every missing year belongs in the submission.
A recent move does not answer the eligibility question on its own. Tell us your residence and travel history for the relevant years so we can assess the applicable non-residency requirement.
No. They are separate filings. Your Canadian return and supporting slips help us prepare the U.S. work. We can also discuss Canadian personal tax preparation if you need both.
IRS streamlined eligibility · IRS foreign offshore procedures
This page provides general information. Your filing requirements and tax treatment depend on your circumstances and the rules for the relevant year.
CONTACT US
Tell us where you live, when you last filed U.S. returns, and which years need attention. We will explain the next step.
Send your inquiry here and include your email address so we can get back to you.