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Connect on LinkedInThe Delinquent International Information Return Submission Procedures are IRS procedures for filing late international information returns, such as Forms 3520, 5471, 5472, 8858, 8865, or 8938, when the taxpayer has not been contacted by the IRS about those missing forms and is not under civil examination or criminal investigation.
Why it matters for U.S. expats
International information returns can carry steep penalties even when no U.S. tax is owed. These procedures may help otherwise compliant expats correct missed forms, but they are not an automatic penalty waiver. The taxpayer needs to file the missing forms correctly and may need to provide a reasonable cause statement explaining why the forms were late.
Common questions
1. When should U.S. expats use the Delinquent International Information Return Submission Procedures?
These procedures may fit when a taxpayer missed an international information return but does not need the Streamlined Filing Compliance Procedures or Voluntary Disclosure Practice.
2. Which forms can be filed through these procedures?
Forms 5471, 5472, 8858, 8865, 8938, and similar international information returns can be filed this way. Forms 3520 and 3520-A follow their own filing instructions.
3. Can these procedures be used if foreign income was not reported?
No. If foreign income was omitted from the tax return, the taxpayer may need to amend the return and consider a different offshore compliance route.
4. Can these procedures be used after an IRS notice?
No, not for the same delinquent information return. If the IRS has already contacted you about the missing form, get professional advice before filing.
5. Do the Delinquent International Information Return Submission Procedures remove penalties?
No. Penalties can still be assessed. A reasonable cause statement may help, but relief is not automatic.
6. What is a reasonable cause statement?
It is a written explanation showing why the form was filed late and why the failure was not due to willful neglect.
7. How are delinquent international information returns filed?
Most delinquent international information returns are attached to an amended return and filed according to the amended return instructions. Forms 3520 and 3520-A are filed according to their own instructions.
8. Are delinquent international information returns automatically audited?
No. Filing through these procedures does not automatically trigger an audit, but the returns can still be selected under normal IRS processes.
9. What is the difference between these procedures and Streamlined Filing Compliance Procedures?
These procedures are for missed information returns when the broader return does not need streamlined correction. Streamlined filing is for eligible non-willful taxpayers who need to correct tax returns, FBARs, foreign income, or offshore reporting failures.
Related forms
- Form 3520: Reporting foreign gifts and foreign trusts
- Form 5471: Reporting foreign corporations
- Form 8938: FATCA reporting for U.S. expats
- Form 3520: Reporting foreign gifts and foreign trusts
When to get help
Professional guidance is important when:
- You missed Form 3520, 3520-A, 5471, 5472, 8858, 8865, 8938, or another international information return.
- You are unsure whether foreign income was also omitted.
- You need to write a reasonable cause statement.
- You received an IRS notice about the missing form.
- You are deciding between these procedures and Streamlined Filing Compliance Procedures.
- You own foreign businesses, partnerships, trusts, pensions, or financial assets.
- You have several years of missing international forms.
Bright!Tax can review which forms were missed, identify the right compliance route, and prepare the delinquent information returns and reasonable cause statement. Get started with Bright!Tax.
Related Bright!Tax guides
- Delinquent International Information Return Submission Procedures explained
- The IRS Streamline Procedures: How to fix missed foreign filings
- Streamlined Filing Compliance Procedures: IRS relief for expats
Official sources
- IRS: Delinquent International Information Return Submission Procedures
- IRS: Streamlined Filing Compliance Procedures
- IRS: Voluntary Disclosure Practice
- IRS: Penalties
Reviewed by
Katelynn Minott, CPA & CEO
Last reviewed
July 2026