The IRS Streamlined Filing Program was specifically created for American expats who are behind on tax filings. It was implemented on September 1st, 2012, and it allows the filing of only the last three years of expat returns, along with six years of FBAR forms. These forms are all filed with the Department of the Treasury, accompanied by a two-page questionnaire. This allows taxpayers to catch up in their required filings, specifically those the IRS terms “low risk” taxpayers, or those who owe less than $1,500 in taxes per year with no evidence of deliberate tax planning or tax avoidance.