Accidental Americans
You did not choose US citizenship. The filing obligation still applies.
Many people discover their US status when a UK bank asks for a US tax identification number under FATCA. The position is almost always fixable, and the IRS Streamlined procedures were designed with exactly this history in mind.
Typical situations
- A FATCA letter from a UK bank asking for a US TIN or W-9
- Born in the US, left as a child, never filed
- Born in the UK to a US parent and recently told you are a US citizen
- Considering renouncing and need to be tax-compliant first
What is normally filed
- Streamlined Foreign Offshore
- 3 years of returns, 6 years of FBARs, Form 14653 certification. No penalties if accepted; tax and interest due.
- Social Security number
- You need an SSN (or ITIN where not eligible) to file. Obtaining one is your own application to the Social Security Administration; we tell you when it is needed.
- Ongoing filing
- Form 1040 and FBAR each year afterwards.
What catches people out
- Do not sign a W-9 or W-8BEN for your bank without understanding which applies; a US citizen is a US person.
- Renunciation has its own tax requirements (Form 8854 and five years of compliance) and is a separate decision we can model for tax purposes only.
- Giving your bank a US TIN does not itself trigger an IRS enquiry, but it does mean account information is reported.
FAQ
Questions we are asked
Will I owe back taxes?
Often very little, because UK tax paid is credited and the Foreign Earned Income Exclusion may apply. We compute the actual figure for each of the three years before you decide anything.
Is it better to stay under the radar?
No. UK banks report US persons' account information under FATCA. Coming forward through Streamlined is treated very differently from being found, and the procedures are only available before the IRS contacts you.
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.
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