Amnesty and Voluntary Disclosure Tax Programs – IRS

If you are a US citizen or green card holder living in Canada and have neglected to file your US tax returns you’ll want to read this article carefully.

All US citizens and green card holders are required to file US 1040 tax returns regardless of whether they reside in the United States or not.

Often individuals who are delinquent in their 1040 tax filings think they do not have to file as they live outside of the US. Fortunately taxpayer relief exists for those that have not filed their US tax returns.

The IRS has a tax amnesty program that allows taxpayers to submit delinquent tax returns without fear of civil or criminal prosecution and in most cases without late penalties. The important part to remember is that you have to contact the IRS before they contact you to request the past due returns.irs 1040 amnesty tax filings for Canadians

This is a great program that allows individuals to catch up on their past due tax returns without the consequence of IRS penalties or prosecution.

If you’re a US citizen or green card holder living in Canada and have not filed your US tax returns is imperative that you contact the IRS before they send you a tax filing notice.

I am a Chartered Accountant in Victoria BC and I can help you file your 1040 Federal amnesty tax returns. Please follow the steps outlined below:


Collect your Canadian tax returns (T1 tax returns) for the last 6 years.


Send me the returns by mail or email (scanned pdf copies) ASAP

Once I review your Canadian tax returns I’ll be better able to advise you on your Federal amnesty options.

Once again, I’m always available by phone at 250-661-9417 or email at Give me a call and we can chat.

Phil Hogan, CA