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Streamlined Offshore and the Expat Deadline

Technical topics regarding tax preparation.
#1
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The SOP calls for 3 overdue tax returns.

Does 2018 become overdue on the 16th of April 2019 or on the 16th of June 2019? (assuming the taxpayer is accordingly overseas).

[This could be important because if you file 2018 before it is overdue, you might screw up your ability to file under the SOP.]

Thank you.
 

#2
Smktax  
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You should extend 2018 if you cannot timely file. Then, the years 2015, 2016, and 2017 should be filed as well.
 

#3
Guya  
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It is a minimum of 3 delinquent returns. We have prepared many hundreds of returns using the SFOP. Several of these will have filed more than 3 years worth of back returns; especially those planning around expatriation.
I'm calm; are you?
 

#4
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Thank you so much - but when does 2018 become delinquent?

If a client walks in on the 20th of April, would you file 2016, 2017, and 2018? Or is 2018 not yet delinquent on that date because the taxpayer is overseas?

Thanks
 

#5
Guya  
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In these circumstances, the US income tax return for 2018 is due to be filed by 17 June 2019; but can easily be extended until 16 December 2019 if necessary by filing an IRS Form 4868 by 17 June - followed by writing a letter to the IRS by 15 October 2019. An FBAR for 2018 must, however, if needed be filed with the US Treasury by 15 October 2019.
I'm calm; are you?
 


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