Expert Tax Filing for Your U.S. LLC, Simplified
Resolve U.S. Tax Obligations as a Former Citizen—Penalty-Free!
The Relief Procedures for Certain Former Citizens is an IRS program intended for former U.S. citizens who expatriated after March 18, 2010, and were unaware of their U.S. tax filing obligations at the time of renunciation. If eligible, you can file the required returns and disclosures without penalties, interest, or tax payment (if your total tax due is under $25,000).
What’s Included in the
Former Citizens Package
| Form Schedule | Description | Included |
|---|---|---|
| FinCEN Form 114 (FBAR) | Reporting of unlimited foreign bank and financial accounts (separate filing) | 6 years included - unlimited accounts |
| Form 1040 | U.S. Individual Income Tax Return | 6 years included |
| Schedule 1 | Additional Income and Adjustments to Income | |
| Schedule 2 | Additional Taxes | |
| Schedule 3 | Additional Credits and Payments | |
| Schedule A | Itemized Deductions | |
| Schedule B | Interest and Ordinary Dividends | |
| Schedule C | Profit or Loss from Business (self-employment or single-member LLC) | First business included (each additional business at extra cost) |
| Schedule D | Capital Gains and Losses | Unlimited Transactions |
| Form 8949 | Sales and Other Dispositions of Capital Assets | |
| Schedule E | Supplemental Income and Loss (Rentals, Royalties, Partnerships, S-corps, Estates, Trusts, etc.) | Up to 2 rental properties or K-1s included (additional properties/K-1s at extra cost) |
| Form 1116 | Foreign Tax Credit | |
| Form 2441 | Child and Dependent Care Expenses (if applicable) | |
| Form 2555 | Foreign Earned Income Exclusion | |
| Form 5695 | Residential Energy Credits (if applicable) | |
| Form 6251 | Alternative Minimum Tax – Individuals (if applicable) | |
| Form 8582 | Passive Activity Loss Limitations | |
| Schedule 8812 | Credits for Qualifying Children and Other Dependents (if applicable) | |
| Form 8995-A | Qualified Business Income Deduction (if applicable) | |
| Form 8960 | Net Investment Income Tax (if applicable) | |
| Form 8938 | Reporting of unlimited specified foreign financial accounts | Unlimited Accounts |
| Form 8854 | Initial and Annual Expatriation Statement | |
| Package Assembly & Filing Instructions | Clear instructions provided, including required IRS addresses and filing procedures specific to expatriation submissions. | |
Add-ons
| Form Schedule | Description | Included |
|---|---|---|
| Schedule C | Additional Profit or Loss from Business (self-employment or single-member LLC) | $100 |
| Schedule E | Additional properties/K-1s | $100 |
| State Income Tax Return | Extra state income tax return | $150 |
| Form 8621 | Information Return by a Shareholder of a Passive Foreign Investment Company | $75 |
| Form 3520 | Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts | $200 |
| Form 3520-A | Annual Information Return of Foreign Trust With a U.S. Owner | $300 |
| Form 5471 | Information Return of U.S. Persons With Respect To Certain Foreign Corporations | $500 |
| Form 8858 | Information Return of U.S. Persons With Respect to Foreign Disregarded Entities and Foreign Branches | $300 |
| Form 8865 | Return of U.S. Persons With Respect to Certain Foreign Partnerships | $500 |
| Form 709 | U.S. Gift Tax Return | $300 |
| Form W-7 | Application for IRS Individual Taxpayer Identification Number | $200 |
Why Choose the Former Citizen Relief Package?
- Specialized expertise in IRS Relief Procedures for Former Citizens — backed by 13+ years of experience
- Flat-fee pricing starting at $3,500 — no hidden costs or hourly charges
- Personalized support from IRS -licensed Enrolled Agents at every step
- Guidance through the penalty-free process — if you meet the IRS eligibility criteria
- Bilingual support in English and Spanish for smooth, clear communication
Avoid These Common Tax Challenges
Problem
You’re considering renouncing U.S. citizenship but aren’t sure whether you qualify for the IRS Relief Procedures, and making the wrong move could lead to steep penalties or long-term consequences.
Solution
We help you assess eligibility before you renounce. If you qualify, we’ll prepare the full submission under the Relief Procedures so you can renounce with peace of mind, knowing your tax obligations will be resolved without penalties or payment (if under $25,000 total tax due).
Problem
You’re considering renouncing U.S. citizenship but aren’t sure whether you qualify for the IRS Relief Procedures, and making the wrong move could lead to steep penalties or long-term consequences.
Solution
We help you assess eligibility before you renounce. If you qualify, we’ll prepare the full submission under the Relief Procedures so you can renounce with peace of mind, knowing your tax obligations will be resolved without penalties or payment (if under $25,000 total tax due).
How We Work?
Sign Up
Join our secure portal and complete a short intake form. We’ll send your engagement letter with clear pricing before we begin.
Share Your Details
Review & File
We’ll prepare and review your return. You approve it, and we e-file with the IRS and/or state as required.
Join our portal and take the first step.
Stay in Control of Your Tax Return
Frequently Asked Questions
Who is eligible to use these relief procedures?
You must meet all of the following conditions:
- You relinquished your U.S. citizenship on or after March 18, 2010 (as shown on your Certificate of Loss of Nationality or a qualifying court order)
- You have never filed a U.S. income tax return as a U.S. citizen or resident
- Your net worth is less than $2,000,000 at the time of expatriation and when making your submission
- Your average annual net income tax liability for the five tax years before expatriation is below the following threshold, depending on your year of expatriation:
- 2024: $201,000
- 2023: $190,000
- 2022: $178,000
- 2021: $172,000
- 2020: $171,000
- Your total U.S. tax liability for the five tax years before expatriation plus the year of expatriation is $25,000 or less, after applying all deductions, credits, and exclusions (excluding IRC 877A, penalties, and interest)
- Your non-compliance was due to non-willful conduct
- You agree to submit complete U.S. tax returns for all six years, including required schedules and information returns (e.g., Forms 8938, 8854)
Will I be charged IRS penalties if I qualify for these procedures?
No. If you’re eligible, the IRS will not assess any penalties, including those for late-filed tax returns, FBARs, or information forms (like Form 8938).
What happens if I submit but I don’t qualify?
If you submit a package but do not meet all the criteria, the IRS will process your returns under normal procedures, and you will be responsible for any applicable taxes, penalties, and interest.
What documents must I include with my submission?
You must include:
- A copy of your Certificate of Loss of Nationality (Form DS-4083) or a qualifying court order showing your expatriation date (must be after March 18, 2010)
- A copy of your passport, or your birth certificate and a government-issued photo ID
- For the year of expatriation:
- Form 1040NR (dual-status return)
- Form 1040 (as an information return showing income up to expatriation)
- Form 8854
- All required schedules and information returns (e.g., Form 8938)
- For the five years before expatriation:
- Form 1040 and all required schedules and information returns
Do I need to include payment with my submission?
No. If you qualify for the procedures, no payment is required, even if your returns show tax due.
Can it be filed electronically?
No, you must mail your complete submission to the IRS at the following address:
Internal Revenue Service
3651 South I-H 35
Mail Stop 4301 AUSC
Attn: Relief for Certain Former Citizens
Austin, TX 78741
Do I need IRS approval before submitting?
No. You do not need prior approval or preclearance. If you meet the criteria, you may submit directly.
I don’t have a Social Security Number (SSN). Can I still file?
Yes. If you never had an SSN, you can leave the SSN field blank. If you previously received an ITIN, include it with your submission.
Do I need to file FBARs as part of this process?
Yes, if you were required to file FBARs (e.g., if you had foreign accounts over $10,000). You must file up to 6 years of FBARs. We can electronically file the FBARs on your behalf.
Will the IRS confirm receipt and acceptance of my submission?
Yes. If your submission is complete and you meet the eligibility criteria, the IRS will send a confirmation letter verifying that you’ve met the requirements.
How long will it take to get a response from the IRS?
Processing times can vary, and it can sometimes take several months for the IRS to review and respond to your submission. You should wait at least two months before contacting the IRS for a status update.
Where can I read the official IRS guidance?
You can read the full IRS FAQ and instructions at: Relief Procedures for Certain Former Citizens – IRS.gov
Sign Up and Leave U.S. Tax Concerns Behind! Resolve your past U.S. tax obligations after renunciation.
We help eligible former U.S. citizens navigate the IRS Relief Procedures and submit all required tax filings.
