Form 14653 Certification: (New) 2021

The form 14653 is an IRS form filed in support of a streamlined application to SFOP, which is for non-US residents. Technically, it is referred to as:Certification by US Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures. The IRS Form 14653 is filed under penalty of perjury -- and is the key component to submitting a non-willful application for the disclosure of previously unreported foreign and offshore accounts, assets, income and investments for foreign residents.

IRS FORM 14653

Technically, form 14653 refers to "Certification by U.S. Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures. " When a person submits to the streamlined program for non-US residents, they have a lot at stake. This is primarily due to the fact that even though a person may have un-filed tax returns, FBAR, etc. the IRS offers a complete penalty waiver for individuals who meet the foreign resident requirement AND are non-willful.

The form 14653 requires the filer to list out the amount of tax liability they have for each of the three (3) years within the compliance period. In addition, the form also requires that the individual confirm how they meet
the non-resident test, and to provide facts to support the application.


If the filer is a US person such as a green card holder or U.S. citizen, they must show they resided outside of United States for at least 330 days in any one of the three tax years within the compliance period.


When a person is a nonresident such as a foreign national or a Visa holder, then they must show that they did not meet the substantial presence test for at least one of the three (3) compliance years.


The most important aspect of the non-willful certification statement is the summary of the facts and circumstances substantiating non-willfulness. In order to qualify for this program, the person must show that they were non-willful. The reason this is important, is because if a person cannot show that they are non-willful, then they do not qualify for the SFOP 'program' and would have to submit to the traditional voluntary disclosure program -- and potentially face some pretty stiff penalties.


By signing under penalty of perjury, a filer certifies that everything is true and correct. Any misstatement intentionally made under penalty of perjury could result in a criminal violation.


If you missed reporting overseas accounts, assets, gifts and/or income reporting in prior years, take a deep breath -- it is not as bad as some online scare-mongers want you to believe.

One important recommendation is to not take the quiet disclosure route (submitting to the IRS outside of the amnesty procedures). That is because if you get caught in a silent or quiet disclosure, it may lead to extensive fines and penalties. Instead, if you are inclined to get into compliance, consider one of the offshore voluntary tax amnesty programs listed below:

• Streamlined Domestic Offshore Procedures
• Streamlined Foreign Offshore Procedures
• Voluntary Disclosure Program
• Reasonable Cause
• DIIRSP (Modified on 11/2020)

Speak with Experienced Counsel

If you are out of compliance, you should speak with an experienced Attorney before making any affirmative representations or statements to the IRS.

IRS Voluntary Disclosure law is a specialty. In IRS offshore disclosure, experienced tax attorneys will have 20+ years of attorney experience, practice exclusively in International Tax Law, have earned a Board-Certification -- and advanced credentials such as an LL.M. and dual-licenses in tax and law.

ABOUT THE AUTHOR: Golding & Golding
Our Managing Partner, Sean M. Golding, is a 20+year Attorney and Board-Certified Tax Law Specialist (a distinction earned by less than 1% of attorneys nationwide). His team specializes exclusively in IRS Offshore & Voluntary Disclosure matters. They have assisted thousands of clients nationwide and across the globe.

Copyright Golding & Golding, Attorneys at Law

Disclaimer: Every effort has been made to ensure the accuracy of this publication at the time it was written. It is not intended to provide legal advice or suggest a guaranteed outcome as individual situations will differ and the law may have changed since publication. Readers considering legal action should consult with an experienced lawyer to understand current laws they may affect a case. For specific technical or legal advice on the information provided and related topics, please contact the author.

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