Irs 14438 form 2026

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The document outlines the Streamlined Filing Compliance Procedures for non-resident, non-filer U.S. taxpayers, introduced by the IRS to assist those who have failed to file U.S. tax returns or FBARs since January 1, 2009. It details eligibility criteria, compliance risk assessment, and submission requirements for delinquent tax returns and FBARs. The procedures aim to expedite processing for low-risk submissions while imposing stricter reviews on high-risk cases. Taxpayers are advised on necessary documentation and potential penalties, emphasizing that this program does not protect against criminal prosecution.

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Click ‘Get Form’ to open the IRS 14438 form in the editor.
Begin by filling in your personal information, including your name, taxpayer identification number, and mailing address. Ensure accuracy to avoid processing delays.
Proceed to Part 1 - Eligibility. Answer the questions regarding your residency and tax filing history since January 1, 2009. Select 'Yes' or 'No' as applicable.
In Part 2 - Financial Accounts/Entities, indicate whether you have had any financial interests outside your country of residence since January 1, 2006. Provide details if necessary.
Complete Part 3 - Tax Advisors by answering questions about any professional tax advice you received regarding your filing obligations.
Finally, review all sections for completeness and accuracy before signing at the end of the form under penalties of perjury.

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