Were you born in the US but never worked or lived there? If so, you may be considered an accidental American.
Have a a total tax owed under US 25,000
Have a net worth of less than 2 million
Never knew that you needed to file US returns
If the above applies to you and you gave up your US citizenship after March 2010 or plan on giving up your US citizenship in the near future, the IRS Relief procedures for Certain Former Citizens lets eligible people get compliant without penalties, interest, or tax payments.
We are a New Zealand-based team that specialises in helping Americans around the world navigate this process from start to finish
Why Kiwis Trust US Tax Pros
We are not a faceless international firm. Our founder Jason is a US expat based right here in New Zealand; we understand firsthand what it’s like to juggle US tax obligations while living in Aotearoa.
Abroad-Specific Expertise
We know international investments, KiwiSaver, NZ trusts, and how they interact with US reporting requirements. No guesswork, no generic US-only advice.
Flat-Fee Pricing
Our Former Citizen Relief Package starts from a transparent flat fee. No hourly charges, no surprise invoices.
Auckland-Based Support
Talk to real people in your timezone. No chasing offshore call centres or waiting for US business hours.
Streamlined Process
We handle the paperwork, prep all six years of returns, and guide you through every step so you can focus on getting on with life.
Proven Track Record
Highly rated by Kiwi clients who have been through the same process. Check out our reviews to hear it straight from them.
How It Works
Getting compliant does not have to be complicated. Here is how we make it simple
Step 1: Free Consultation
Book a call with our team. We will assess your situation, check your eligibility for the IRS Relief Procedures, and give you a clear picture of what is involved.
Step 2: Share Your Details
Complete our Smart Tax Organiser and upload your documents through our secure portal. We will guide you through exactly what is needed.
Step 3: We Prepare Everything
We prepare all six years of returns (Form 1040), six years of FBARs, your Form 8854 expatriation statement, and all supporting schedules and forms.
Step 4: Review and File
You will have the opportunity to review and approve all documentation before anything is submitted. We then compile the full filing package and lodge it directly with the IRS on your behalf.
Do These Problems Sound Familiar?
The Problem
You renounced or relinquished your US citizenship years ago and had no idea you were supposed to keep filing US tax returns. Now you are worried about penalties, back taxes, or the IRS coming after you.
Our Solution
If you qualify for the IRS relief procedures, we complete your full submission and bring you back into compliance.
The Problem
You renounced or relinquished your US citizenship years ago and had no idea you were supposed to keep filing US tax returns. Now you are worried about penalties, back taxes, or the IRS coming after you.
Our Solution
If you qualify for the IRS relief procedures, we complete your full submission and bring you back into compliance.
Why Choose the Former Citizen Relief Package?
Expertise in IRS Relief Procedures for Former Citizens with deep knowledge of KiwiSaver, NZ trusts, and cross-border tax issues
Flat-fee pricing with no hidden costs.
Personalised support from our Auckland-based team at every step
Guidance through the penalty-free process if you meet the IRS eligibility criteria
Secure online portal for document uploads and easy communication
Multi-point review system so every return is checked and double-checked before filing
Forms available for the
Relief Package
Here is a full breakdown of every form and schedule included in your package
| Form/Schedule | Description | We Can Prepare |
|---|---|---|
| FinCEN Form 114 (FBAR) | Reporting of foreign bank and financial accounts | ✔ |
| Form 1040 | US Individual Income Tax Return | ✔ |
| Schedule 1 | Additional Income and Adjustments to Income | ✔ |
| Schedule 2 | Additional Taxes | ✔ |
| Schedule 3 | Additional Credits and Payments | ✔ |
| Schedule A | Itemised Deductions | ✔ |
| Schedule B | Interest and Ordinary Dividends | ✔ |
| Schedule C | Profit or Loss from Business | ✔ |
| Schedule D | Capital Gains and Losses | ✔ |
| Form 8949 | Sales and Other Dispositions of Capital Assets | ✔ |
| Schedule E | Supplemental Income and Loss (Rentals, Royalties, etc.) | ✔ |
| Form 1116 | Foreign Tax Credit | ✔ |
| Form 2555 | Foreign Earned Income Exclusion | ✔ |
| Form 8938 | Statement of Specified Foreign Financial Assets | ✔ |
| Form 8854 | Initial and Annual Expatriation Statement | ✔ |
| Form 6251 | Alternative Minimum Tax | ✔ |
| Form 8960 | Net Investment Income Tax | ✔ |
| Form 8995-A | Qualified Business Income Deduction | ✔ |
| Package Assembly | Clear filing instructions, IRS addresses, and submission procedures | ✔ |
Optional Add-Ons
Need something extra? These can be added to your package:
| Form/Schedule | Description |
|---|---|
| State Tax Return | Extra state income tax return |
| Form 8621 | Passive Foreign Investment Company (PFIC) |
| Form 3520 | Foreign Trusts and Foreign Gifts |
| Form 3520-A | Foreign Trust Information Return |
| Form 5471 | Foreign Corporations |
| Form 8858 | Foreign Disregarded Entities and Branches |
| Form 8865 | Foreign Partnerships |
| Form 709 | US Gift Tax Return |
| Form W-7 | ITIN Application |
Frequently Asked Questions
You need to meet all of the following: You relinquished or renounced your US citizenship on or after 18 March 2010 (as shown on your Certificate of Loss of Nationality). You have never filed a US income tax return as a US citizen or resident. Your net worth is less than US$2,000,000 at the time of expatriation and when making your submission. Your average annual net income tax for the five years before expatriation is below the IRS threshold for your year of expatriation (for example, US$206,000 for 2025). Your total US tax liability for the five years before expatriation plus the year of expatriation is US$25,000 or less. Your non-compliance was non-willful (i.e. you genuinely did not know about your filing obligations).
If you submit a package but do not meet all the criteria, the IRS will process your returns under normal procedures. You would then be responsible for any applicable taxes, penalties, and interest. This is why we assess your eligibility upfront before you commit.
You will need a copy of your Certificate of Loss of Nationality (Form DS-4083) or a qualifying court order showing your expatriation date. You will also need a copy of your passport (or birth certificate plus government-issued photo ID). We handle preparing all the tax forms and schedules from there.
No. If you qualify for the Relief Procedures, no payment is required, even if your returns show tax due (provided total tax is under US$25,000).
No. The IRS requires the complete submission to be mailed to a specific address in Austin, Texas. We prepare everything, send it directly to the IRS, and provide you with tracking details.
Yes. If you never had an SSN, you can leave the SSN field blank on your returns. If you previously received an ITIN, include it with your submission.
Yes, if you had foreign financial accounts with a combined value over US$10,000 at any point during the year. You will need to file up to six years of FBARs. We can file these electronically on your behalf.
If you are still a US citizen who has not yet renounced, this specific programme does not apply to you yet. However, we can help you understand your options and get your tax filings current before you take the step to renounce. Book a free consultation and we will walk you through it.
You can read the full IRS FAQ and instructions at: irs.gov/individuals/international-taxpayers/relief-procedures-for-certain-former-citizens
Ready to Get Your US Tax Sorted?
Whether you have already renounced or you are thinking about it, we are here to help. Book a free consultation with our Auckland team and find out exactly where you stand.