United States – Compliance Procedures for Certain Delinquent Nonresident Taxpayers

United States – Compliance Procedures

The U.S. Internal Revenue Service (IRS) has released instructions and a questionnaire to help U.S. citizens living overseas, including dual citizens, catch up on their filing obligations without facing penalties or additional enforcement action. These instructions come a little over a month after the IRS first announced the new streamlined filing compliance procedures for non-resident U.S. taxpayers which went into effect on September 1, 2012.

Related content

Download PDF of Flash International Executive Alert

Connect with us


Request for proposal



KPMG's new digital platform

KPMG's new digital platform