Form Needed to Submit Tax Returns Late?

Is there a form I need to submit with my tax return if I'm filing late?

I currently have my late 2010 and 2011 tax returns complete and ready to send, so I just wanted to find out if there's anything else I need to know about sending in a tax return late? I don't owe any money and I'm not due a refund.

Should I include a letter explaining why the returns are late?

Is there a form I need to submit with my tax return if I'm filing late?

I currently have my late 2010 and 2011 tax returns complete and ready to send, so I just wanted to find out if there's anything else I need to know about sending in a tax return late? I don't owe any money and I'm not due a return.

Should I include a letter explaining why the returns are late?

It depends on if ine is :
1. Quiet filing.
2. Filing under traditional voluntary disclosure
3. Filing under the Offshore Voluntary Disclosure Program (OVDP)
4. Filing under the new Overseas American Program which will start on September 1st.

Reasonable cause letters need to include explanations consistent with US court decisions on what grounds constitute reasonable cause. It would be prudent to study these if one is planning on including such a letter as any such letter could be treated as self-incriminating if later brought to the courts.

All I want to know is if there's a form that is REQUIRED to submit with late tax returns.

I don't care if the IRS is going to penalise me for failing to file tax returns late when I owe no taxes. I simply want to know if there's anything I need to enclose when I submit my returns. I suppose quietly is how I'd prefer to file.

Should I just send 2010 and 2011 returns with no explanation?

You may want to ask the IRS - they have a desk at the US Embassy in Grosvenor Square. 

As others have explained owing tax (or not) is not the only factor in determining if the IRS, FINcen or the Department of Justice may choose to levy penalties. No-one here has seen these returns (apart from you) so simply asserting that no tax is due may be factually incorrect as we don't know the facts.

The kond of issues a professional would ask would include questioning if there money in ISAs, was there other money that would be tax-free in the UK, were there foreign currency gains, were there gifts from a spouse, was there money in UK pension plans?

You may want to ask the IRS - they have a desk at the US Embassy in Grosvenor Square.  

I don't live in the UK any longer and there isn't a US embassy within 1000km. I don't need to consult the IRS at this point - I just need to know in what manner I need to submit my returns.

As others have explained owing tax (or not) is not the only factor in determining if the IRS, FINcen or the Department of Justice may choose to levy penalties. No-one here has seen these returns (apart from you) so simply asserting that no tax is due may be factually incorrect as we don't know the facts.

I've complete my returns and owe no tax on them. If the IRS wants to tax someone who made under $10K in 2010 and 2011, they can certainly come after me. At this point, based on the research I've done, I'm not concerned with any penalties and if I am fined, I'll be more than happy to pay them. However, the IRS specifically says for those filing late and living abroad: "Note that there is no penalty if no tax is due."


I'm ONLY asking if there is a form I need to add to my returns. I don't need any other tax advice besides that.