Streamlined Filing Compliance Procedures for NRIs

Specialising inSFOP — Streamlined Foreign Offshore, SDOP — Streamlined Domestic Offshore, Form 14653 Non-Willful Narrative, 3-Year Amended Returns, 6-Year FBAR Catch-Up, Delinquent FBAR Submission, Non-Willful Penalty Mitigation, India-Side Coordination

We determine whether you qualify for SFOP's 0% penalty or SDOP's 5%, then file your complete catch-up. Handled by CPAs who specialize in NRI cross-border compliance.

Aditya Deshpande — Chicago, IllinoisAishwarya Menon — Santa Clara, CaliforniaArjun Mehta — Dallas, TexasVivek Deshpande — Redmond, Washington
Trusted by 50k+ NRIs
Speak with our Cross Border Tax Expert

You'll be able to select a date and time at your convenience in the next step.

Secure
No spam
Fast response
CA & CPAs
Cross-border tax expertise
30+ years
Tax compliance experience
SFOP & SDOP
Both IRS programs covered
Form 14653
Non-willful narrative drafted

Complete Streamlined Compliance for
Your Catch-Up Compliance

We identify every missed filing obligation across your portfolio, determine the correct catch-up path (SFOP or SDOP), and file the complete package for the current year and any years you missed.

An InvestMates advisor reviewing Streamlined Filing compliance with an NRI couple

If you've lived outside the US for at least 330 days in any of the last 3 years, you likely qualify for SFOP: a 0% penalty, plus 3 years of amended returns and 6 years of FBARs, with a Form 14653 non-willful certification.

If you live in the US and missed foreign asset reporting, SDOP applies: a 5% penalty on your highest year-end balance, with the same 3-year amendment and 6-year FBAR package.

Every Streamlined submission requires Form 14653, the non-willful certification explaining why the failure was negligence, inadvertence, or a good-faith misunderstanding of the law. We draft it from your specific situation.

The Streamlined Programs require the last 3 years of amended or delinquent returns and the last 6 years of FBARs. PFIC or FATCA disclosures, if you need them, go with the amended returns.

The Streamlined Program covers US obligations only. If you also have undisclosed assets on your Indian tax returns, we coordinate the parallel India-side disclosure so both jurisdictions close together.

Where most Streamlined Filing problems begin?

Most NRIs come to us after one of these three moments, each one a compliance gap already sitting open.

You've held Indian accounts for years and never filed FBAR or FATCA

The most common gap: Indian accounts sitting outside US tax reporting, usually found from a friend or Reddit, not your CPA.

You know about one obligation but didn't know the full compliance stack

You know FBAR exists but not FATCA Form 8938. The Streamlined package covers every missed form in one submission.

You're returning to India and need to clean up your foreign asset reporting

Moving back doesn't close past reporting gaps. File before you leave, or your US returns stay open to IRS review.

Not sure if the Streamlined Program applies to you?

SFOP vs. SDOP:
Which Path Applies to You?

The 330-Day Rule determines which program you qualify for. If you have lived outside the US for at least 330 full days in any of the last 3 years, you likely qualify for SFOP (0% penalty). If you live in the US, SDOP (5% penalty) applies.

SFOP
0% penalty
SDOP
5% penalty
Physically outside US ≥330 days in 1 of last 3 years
No US abode (home, family, mailing address)
Lives in the US (resident or green card holder)
Non-willful failure to report
No prior IRS audit or investigation
Will pay back-tax + interest on missed years
File 3 years amended returns + 6 years FBARs
Submit Form 14653 non-willful certification

Ready to get started?

A clear, step-by-step path from first call to a filed return.

Speak with our Streamlined Filing specialist

A free 20-minute call. Tell us what Indian assets you hold, we’ll tell you which Streamlined path applies and what it means.

Speak with a Streamlined Filing specialist

We review your full portfolio

Your specialist checks every foreign account and Indian asset against IRS reporting rules, not just the obvious ones.

What we look at on the call
Indian bank accounts (NRE/NRO)Mutual funds, FDs, and ULIPsPFIC / Form 8621 exposurePrior filed returns for missed FBARsEPF/PPF accrued interest

You leave with a clear plan

You know exactly which program applies, what years were exposed, and what it costs to fix.

What you walk away with
SFOP or SDOP eligibility confirmedPenalty exposure estimate (0% or 5%)Non-willful narrative drafted3-year returns + 6-year FBARs filedNo obligation to proceed
First call is free — no commitment required
Your advisors

Meet your Streamlined Filing specialists

The Streamlined Program is one of the most commonly mishandled parts of NRI tax compliance. That's why every filing package goes through advisors who know the rules correctly the first time.

Mr. Krishnan Subramanyam
CPA · Cross-Border Tax Specialist
Mr. Krishnan Subramanyam
30+ years helping NRIs navigate US-India tax compliance

Krishnan has prepared Streamlined Filing packages for NRIs, both SFOP and SDOP, from a single unfiled FBAR to decades of unreported foreign assets. He drafts every Form 14653 narrative and coordinates each submission personally.

Mr. Prakash Nagrajan
Founder · CEO
Mr. Prakash Nagrajan
Former Microsoft, HCL & Accenture leader, now building InvestMates for NRIs

After a decade navigating cross-border compliance for his own finances, Prakash founded InvestMates to give NRIs the dual US-India expertise he struggled to find himself.

Why choose us

The Streamlined Program is one of the most commonly missed and most commonly misunderstood compliance tools in NRI tax filing. We handle it correctly, every time.

01 / 03

We determine the correct catch-up path, SFOP or SDOP

Most firms specialise in one path or the other. We assess your full situation — residency, asset type, years, India-side obligations — and determine which program applies. If you qualify for SFOP with its 0% penalty, we don't default to SDOP.

Why InvestMates

Built for US-Based NRIs

The Streamlined Filing Compliance Procedures are powerful and widely misunderstood. Most CPAs and tax software can't handle them. We file both SFOP and SDOP every month, for any level of exposure.

  • SFOP qualification check to maximise the chance of a 0% penalty outcome
  • Full 3-year amendment + 6-year FBAR package coordinated in one submission
  • Form 14653 narrative written from your actual situation, not a template
A US-based NRI reviewing her Streamlined Filing compliance from her laptop at home

Real people, real savings

See how our Streamlined Filing specialists help NRIs fix years of missed filings.

Sanjay Kulkarni
Sanjay Kulkarni
Chicago, Illinois

Twelve years of self-filing with TurboTax and it never once flagged my Indian accounts. When I found out, I assumed the worst. InvestMates walked me through SDOP, filed every missed year, and the 5% penalty cost me far less than the sleepless nights had.

Neha Iyer
Neha Iyer
Austin, Texas

I knew about FBAR but had no idea Indian mutual funds were PFICs that needed Form 8621 — nor that I could catch up on everything through the Streamlined Program. InvestMates filed three years of amendments, six years of FBARs, and the Form 14653. One package, one team.

Rohit Mehra
Rohit Mehra
San Jose, California

We were preparing to surrender our green cards and had no idea our past filing gaps would come up during the exit process. InvestMates handled the Streamlined filing first, then coordinated the I-407 and India-side Schedule FA disclosure. Both jurisdictions, one engagement.

Shreya Nair
Shreya Nair
Boston, Massachusetts

I had NRE/NRO accounts, Indian mutual funds, and a PPF — and my US preparer only asked about the bank accounts. InvestMates found FATCA Form 8938 and PFIC obligations I didn't know existed and filed everything under the Streamlined Program. The 5% SDOP penalty was a small price for peace of mind.

Frequently asked questions

Everything you need to know about Streamlined Filing compliance and the SFOP/SDOP programs

Streamlined Filing compliance advisor

Not sure if the Streamlined Program applies to you?

Book a free 20-minute review. We'll tell you exactly which path (SFOP or SDOP) fits your situation and what it costs to get compliant.

A Clean Slate Starts Here

Find out which Streamlined path applies to your situation, SFOP (0% penalty) or SDOP (5% penalty), and what your realistic exposure looks like. Free initial review. No obligation.

Confidential first call. No PAN, no SSN, no account numbers needed.