/biz/ - Business & Finance

In 2012, the IRS implemented a procedure known as the Streamlined Procedure. It's used to aid US expats who did not know they had to file US taxes. The Streamlined Procedure lets expats catch up without penalties by having you file three years of tax returns and six years of FBARs.

Let's say you haven't filed in ten years. You can use the Streamlined Procedure and only need to file for the last three years - not the last ten. After that, you go right back to being tax compliant in the eyes of the IRS with the knowledge that you must file every year moving forward.