The amount of years you need to file returns for depends on your individual tax situation. The IRS typically requires the submission of three to six years of tax returns and documentation. As many as eight years may be required for those looking to sponsor a spouse for American citizenship, depending on the requirements of the local embassy. In financial merit situations, such as applying for a loan, three years may be all that is needed. Common situations include: the IRS Streamlined Program (see Question 2); the Offshore Voluntary Disclosure, which requires 6 to 8 years of both Federal Returns and FBARs; and the “Quiet Disclosure”, which requires 3 to 6 years of both Federal Returns and FBARs. However, individual tax situations vary, and the correct amount of years to be filed should be determined by an experienced tax professional.