How it works
U.S. persons residing abroad who use the Streamlined Foreign Offshore Procedures sign Form 14653, certifying that their failure to report foreign income and accounts was non-willful and explaining why in a narrative. It accompanies three years of returns and six years of FBARs. The narrative must cover the source of the funds, the belief that led to the omission, why that belief was reasonable, how the error was discovered, and what was done to correct it.
Why it matters
The certification is sworn. A thin, inconsistent, or accusatory narrative is a common reason the IRS rejects streamlined submissions and treats them as ordinary delinquent returns.
Related: Streamlined Foreign. Read more: writing the non-willful certification.
