Free tool · Streamlined / FBAR exposure

Behind on filing from abroad? See what it could cost — and what streamlined saves.

Tell me how far behind you are and a couple of details, and I'll estimate the penalty exposure if the IRS finds it first — then contrast it with what the IRS's own streamlined procedures cost, which for non-willful Americans abroad is usually nothing. It's a rough estimate, but the gap is the point.

Years behind on filing How many years you haven't filed U.S. returns and/or FBARs. Streamlined asks for the last few years — I cap the FBAR count at the lookback window.

Number of foreign accounts Informational only. Post-Bittner, the non-willful FBAR penalty is per report (per year), not per account — so this doesn't multiply the exposure.

Highest total balance across those accounts, any year ($) The highest combined year-end balance across all your foreign accounts, in any one covered year. Used for the "if deemed willful" and SDOP figures.

Was the failure non-willful? "Willful vs non-willful" is a legal determination, not a self-diagnosis — this only points you at the likely path.

Do you live outside the U.S.? A proxy for the Streamlined Foreign Offshore residency test. Meeting it is what makes streamlined penalty-free.

Everything here is computed in your browser. Your years, balances, and answers never leave this page and are never sent to me.

Rough exposure if the IRS finds it first

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With streamlined, if you qualify

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Non-willful FBAR (per report × years)—

FATCA / Form 8938 (if over thresholds)—

Non-willful floor—

If deemed willful (per violation)—

Streamlined is the IRS's own path back to compliance, and for non-willful Americans abroad it's usually penalty-free (Streamlined Foreign Offshore). The gap between the two numbers above is the whole point — one is what exposure looks like if the IRS gets there first, the other is what it costs to come forward on the IRS's terms.

Read these before you panic. FBAR penalties are discretionary and usually not assessed at the maximum. "Willful vs non-willful" is a legal determination — don't self-diagnose it. Form 8938 / FATCA only applies if your specified foreign assets exceed the reporting thresholds. Post-Bittner, the non-willful FBAR penalty is per year, not per account. This is a rough, directional estimate — not a determination.

Rough estimate; figures inflation-adjust yearly — current as of 2026-07-06, verify against IRS.

Streamlined is usually penalty-free if you qualify — but "non-willful" and the residency test are where it's won or lost.

Step 1 · Email me and I'll look at whether streamlined fits

Step 2 · Want the real analysis on your actual situation? Book a consult

This is an educational estimate, not tax or legal advice, and does not create a client relationship. Figures are approximate. For advice on your specific situation, book a consult.

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