Is DIIRSP the same as the Streamlined Filing Compliance Procedures?

No. The Streamlined Filing Compliance Procedures (Streamlined Domestic or Streamlined Foreign) are for US persons with undisclosed foreign financial accounts (FBAR/FATCA violations). DIIRSP is a separate, distinct procedure specifically for delinquent international information returns such as Form 5472, Form 5471, Form 8938, and Form 3520. They are governed by different IRS guidance and have different eligibility requirements.

Can I use DIIRSP if I already received an IRS penalty notice?

The IRS's DIIRSP guidance states that it is intended for taxpayers who have not previously been contacted by the IRS about the delinquent returns. If you have already received a penalty notice, you should respond directly to that notice with your delinquent returns and abatement request, rather than submitting separately through DIIRSP channels. Consult a CPA for guidance specific to your situation.

Does DIIRSP guarantee penalty abatement?

No. DIIRSP is a submission procedure, not a penalty-waiver program. It does not guarantee that the IRS will assess or abate a penalty. The IRS determines outcomes under the applicable law, procedures, and taxpayer-specific facts.

How is DIIRSP different from just mailing my late Form 5472 to the IRS?

DIIRSP is described in IRS guidance for certain delinquent international information return situations. Eligibility, required statements, submission channels, and the appropriate response to an existing IRS notice depend on the current IRS guidance and facts. Verify the current procedure before submitting anything.

IRS DIIRSP Procedure — Complete Guide

The IRS Delinquent International Information Return Submission Procedures (DIIRSP) is the official process for filing late Form 5472, Form 5471, and other international returns. Full step-by-step guide.