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Never Filed U.S. Taxes? How the Streamlined Foreign Offshore Procedures Work

Oct 9, 2026

You're not alone, and there's a way back

Many Americans in Canada never knew they had to file U.S. taxes. If that's you, the IRS Streamlined Foreign Offshore Procedures let you catch up with no failure-to-file or FBAR penalties, as long as your missed filings weren't intentional.

Most people who live and work in Canada owe little or no U.S. tax once Canadian taxes are credited. The bigger risk is doing nothing.

Who qualifies

You can generally use the program if all of these are true:

You live outside the U.S. For U.S. citizens and green card holders, that means in at least one of the last three tax years you had no U.S. home and spent at least 330 full days outside the U.S. If you file jointly, both spouses must meet this.
Your failure to file was non-willful — caused by negligence, a mistake or a good-faith misunderstanding of the rules. Not knowing you had to file usually counts.
The IRS isn't already examining you for those years.

What you file

Item	Covers
U.S. tax returns (Form 1040), with any required information forms	The last 3 years whose due date has passed
FBARs (FinCEN Form 114), filed online	The last 6 years whose due date has passed
Form 14653 certification	A signed statement explaining why you didn't file
Payment	Any U.S. tax owed, plus interest

The returns are mailed on paper to a dedicated IRS address, marked "Streamlined Foreign Offshore." There's no penalty under this program, you pay only the tax and interest, if any.

How it works with GEM Solutions

Discovery call (15 minutes). We confirm the program fits your situation.
Gather documents. Your Canadian returns and slips for the three years, and year-end bank and investment statements for the six FBAR years.
We prepare everything. Returns, FBARs and your certification, coordinated with your Canadian filings so foreign tax credits line up.
You review, sign and mail. We file the FBARs online and tell you exactly what to send where.

Once you're caught up, you simply file each year going forward. Our starting fee for the Streamlined Procedures is $6,050 CAD.

Ready to get caught up?

Natalya Zamfes, CPA, CA, helps Americans in Calgary and across Canada get back into good standing with the IRS. Book a 15-minute discovery call or call 403-879-6168.

General information as of October 2026, not tax advice for your situation.

Source: IRS — U.S. taxpayers residing outside the United States (Streamlined Foreign Offshore Procedures)

FAQ

I'm a U.S. citizen living in Calgary. Do I still have to file U.S. taxes?

Yes. U.S. citizens and green card holders file a U.S. return every year, wherever they live, even when no U.S. tax is owed. You also file a Canadian return as a resident of Canada.

Will I be taxed twice on the same income?

Usually not. The Canada–U.S. tax treaty and foreign tax credits are designed to prevent it, but only when both returns are prepared together so the credits line up.

What is an FBAR, and do I need one?

An FBAR reports your non-U.S. financial accounts to the U.S. Treasury. You need one if the combined value of your foreign accounts exceeded US$10,000 at any time during the year.

I haven't filed U.S. returns in years. What should I do?

You're not alone. If the missed filings weren't willful, the IRS Streamlined Foreign Offshore Procedures let you catch up, generally with no penalties.

Do you only work with clients in Calgary?

We're based in Calgary and work virtually with clients across Alberta, the rest of Canada and the U.S.