• Type: Publication series
  • Date: 9/10/2012

United States – Compliance Procedures for Certain Delinquent Nonresident Taxpayers 

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 nonresident U.S. taxpayers which went into effect on September 1, 2012. 


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