FAQs
What is the difference between willful and non-willful?
Willful means knowing of obligations and deliberately not complying. Non-willful means lacking knowledge of obligations.
Do I qualify if I have been non-filing for ten years?
Long non-filing is a willfulness indicator, but not automatic disqualification if you did not know of obligations.
Can I use amnesty if my accountant told me to file and I did not?
No. Having evidence of knowledge (accountant advice) makes this willful, not non-willful.
What must I file under amnesty?
Six years of federal tax returns, plus all required FBAR and FATCA forms for those years.
Do I have to pay all back taxes under amnesty?
Yes. Amnesty reduces penalties but not taxes owed. All taxes and interest must be paid.