Haven’t filed U.S. taxes for years? There is an official road back.
U.S. citizens and green card holders file every year, wherever they live. Many people learn this long after they moved to Japan. The Streamlined Foreign Offshore Procedures exist for exactly that situation: a formal route back into compliance for taxpayers living outside the United States whose failure to file was not willful.
What the submission consists of
- Three years of federal income tax returns
- Six years of FBARs (FinCEN Form 114)
- Form 14653 — the certification that the failure to file was not willful
The three sets of documents are prepared together, because the returns and the certification have to tell the same story.
Fee
From ¥550,000.
Additions, where they apply:
| PFIC (Japanese mutual fund or NISA holding) | +¥33,000 per fund |
| Self-employment income | +¥55,000 per year |
| Form 3520 (foreign gift or inheritance) | +¥55,000 |
Every engagement begins with a fixed written quote. You will know the number before any work starts.
Three rules
Move before the IRS contacts you
The programme is available only while you are not under examination. Once the IRS has opened an enquiry, this route closes.
Never file quietly outside the programme
Sending back returns in without the certification — a quiet disclosure — gives up the protection the programme provides, and the IRS has said so publicly.
The certification must be true
Form 14653 is signed under penalty of perjury. The facts are written down and reviewed before anything is filed.
Questions
How long does it take?
Once your documents are complete, preparation usually takes several weeks. The IRS does not send an acceptance notice for a streamlined submission; the filing is treated as closed unless the IRS comes back with a question.
Will I be penalised?
Under the Foreign Offshore Procedures, taxpayers who meet the non-residency requirement are not charged the miscellaneous offshore penalty. Tax and interest on the three years of returns remain payable if any is due. In many cases the foreign tax credit for Japanese tax already paid reduces the U.S. liability substantially.
Do I have to report my Japanese bank and securities accounts?
Yes. An FBAR is required for each year in which the combined balance of your non-U.S. accounts exceeded $10,000 in aggregate at any point in the year. Form 8938 may also apply, at higher thresholds, depending on your filing status and where you live.
What if my situation was not simply an oversight?
Then this is not the right route, and we will tell you so before you sign anything. The certification is a sworn statement, and it is not worth signing one that the facts do not support.
Where to begin
If you are not sure whether the programme applies to you, start with the free check. If you already know it does, write to us and we will send a fixed quote.
This site provides general information, not tax advice. Fees include Japanese consumption tax. Results depend on individual facts.
Aube — Japanese tax accountant (税理士) and U.S. Certified Public Accountant, Washington State (active). Kurashiki, Okayama, Japan. Opening November 2026 — consultations available now.