The IRS Streamlined Filing Compliance Procedures is an amnesty program designed to allow individuals who were unaware of their filing requirements to come forward penalty-free and become current on their expat taxes.
This program requires you to file or amend your most recent three years of late tax returns and six years of FBAR alongside Form 14653.
Form 14653 is a form that you need to submit to qualify for the streamlined filing program that certifies that your lack of compliance was not willful or intentional.
Learn more about the Streamlined Procedures here: Everything You Need to Know About Streamlined Filing