Skip to content

US · Calculator

Streamlined eligibility checker

A short set of questions covering the non-residency test, non-wilful conduct and prior IRS contact, mapped to the IRS Streamlined Foreign Offshore criteria.

1. Are you a US citizen or green card holder (or were you, for the years concerned)?

Non-citizens who did not meet the substantial presence test use a different non-residency test; contact us.

2. In at least one of the last three tax years, did you have no US home (abode) and spend at least 330 full days outside the US?

This is the Foreign Offshore non-residency requirement. Only one of the three years needs to qualify.

3. Did you fail to report income from a foreign financial asset, or fail to file required returns or FBARs?

Streamlined is for correcting missed income/returns/FBARs. If you reported everything and only missed FBARs, the Delinquent FBAR procedure may apply instead.

4. Was the failure due to negligence, inadvertence, mistake or a good-faith misunderstanding, rather than a deliberate decision?

The IRS calls this non-wilful conduct. You certify it on Form 14653.

5. Is it correct that the IRS has NOT started a civil examination or criminal investigation of you for any year?

Taxpayers under examination are not eligible.

Result

Answer all five

The result appears once every question is answered.

This checker does not store answers and is not a determination of eligibility.

Assumptions and limits

  • Maps your answers to the IRS Streamlined Foreign Offshore eligibility conditions as published; it is not a determination.
  • Joint filers must both meet the non-residency requirement.
  • Estates and non-citizens have different tests.

Privacy

Everything you enter stays in your browser. Nothing is sent to our servers or stored.

This is an estimate for orientation, not advice. We confirm the position on your facts before any filing.

Written by the US UK Expat Tax advisory team. Last reviewed 7 November 2026

Primary sources checked

General information, not personal tax advice. Rules and thresholds change; we confirm the position for your facts before any work.

Get started

Want this confirmed on your actual figures?

Where you live, which years are involved, what has been filed, and every source of income in each country. We reply by email within two working days with what is needed and a written fee. No free consultations, and no work starts before you have the quote.

Request a written quotehello@usukexpattax.com