Form 14653 statement example 2026

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The document is a certification form for U.S. persons residing outside the United States who are participating in the Streamlined Foreign Offshore Procedures. It outlines the requirements for submitting delinquent or amended income tax returns, including necessary information about unpaid taxes and interest for the past three years. The form emphasizes the need for joint certifications by spouses, retention of financial records, and the declaration of non-willful conduct regarding any failures to report income or file required forms. It also includes a section for taxpayers to provide specific reasons for their non-compliance.

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Click ‘Get Form’ to open the form 14653 statement example in the editor.
Begin by entering the names of the taxpayer(s) in the designated field. Ensure that both spouses are included if submitting a joint certification.
Input the Tax Identification Numbers (TINs) for each taxpayer. This is crucial for accurate processing.
In the certification section, confirm your compliance by checking off the relevant statements regarding your tax returns and FBARs.
List the years for which you are providing delinquent or amended returns, along with the corresponding amounts of tax owed and interest for each year.
Provide specific reasons for any failures to report income or submit required information returns in the space provided or on an attached page.
Finally, ensure all signatures are completed, including those of both taxpayers if applicable, and include dates next to each signature.

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What is the IRS willful vs non-willful conduct?

The IRS considers this willful behavior that exposes a US taxpayer to additional taxes, penalties, fines, interest and even the potential of a criminal investigation and charges. Non-willful conduct is associated with a US taxpayers actions or omissions that are done unintentionally or unknowingly.

What is the maximum fine for a non-willful violation?

The maximum penalty for a non-willful violation is $10,000. In the case of any person willfully violating, or willfully causing a violation, the maximum penalty is the greater of $100,000 or 50% of an amount determined under specific tax rules.

What is a 14653 tax form?

For expats, use the Streamlined Foreign Offshore Procedures with Form 14653; youll file 3 years of delinquent or amended returns and 6 years of FBARs, paying any tax plus interest. Many expats casually call this an Amnesty Program, but the IRS labels it streamlined.

What is an example of a non willful statement?

Example 1: David is a second year lawful permanent resident who began working with a CPA this year for the first time. David learned for the first time that in his prior year he should have reported his foreign bank accounts. This would be an example of non-wilfulness.

What to write on form 14653?

How to complete Form 14653 Basic identifying information: Name, address, Social Security Number, and U.S. taxpayer status. Tax years: List the years youre covering under the Streamlined Foreign Offshore Procedures. Residency attestation: Confirm that you met the non-residency requirement for each year.

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What does non-willful mean?

For streamlined programs, the IRS defines non-willful as conduct that is due to negligence, inadvertence, or mistake or conduct that is the result of a good faith misunderstanding of the requirement of the law.

What is non-willful?

Non-willful conduct isnt an attempt to defraud the government or avoid paying taxes. It is usually associated with a mistake here and there, negligence, or a lack of understanding of the taxpayers obligations and duties under US tax law. Make no mistake about it.