Delinquent International Information Return Submission Procedure

This program is designed for U.S. citizens and residents who properly reported and paid tax on all foreign income, but failed to file international information returns; e.g. forms to report ownership in foreign entities.

 

Eligibility

 

  • You failed to file international information returns
  • You have reasonable cause for your failure to file
  • You are not under civil examination or criminal investigation by the IRS
  • You have not been contacted by the IRS regarding your delinquent international information returns

 

Requirements

 

  • File delinquent international information returns
  • Submit a statement establishing you had reasonable cause for failing to file
  • If applicable, file amended returns along with the delinquent international information returns (required in most cases)

 

If you qualify for the Delinquent International Information Return Submission Procedure you won’t have to pay a penalty.

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