Service note: We prepare U.S. income tax returns and support late or amended international filings (e.g., Forms 3520/3520-A, 5471, 8858, 8865, 8938). Learn more here: Income Tax Filing.
Delinquent International Information Return Submission Procedures (DIIRSP)
What DIIRSP is. The Delinquent International Information Return Submission Procedures address late or previously unfiled international information returns that are required to accompany a U.S. income tax return. Common examples include Forms 3520/3520-A (foreign trusts), 5471 (foreign corporations), 8858 (foreign disregarded entities/branches), 8865 (foreign partnerships), and 8938 (FATCA). These are information filings; they can carry separate penalties if missing or incomplete.
When DIIRSP is appropriate. DIIRSP is generally used when you discover that one or more required international forms were not filed with a previously filed return and your non-compliance was non-willful. If the underlying income related to the foreign asset or entity was also omitted (not reported or taxed), DIIRSP may not be the right path—consider the Streamlined Filing Compliance Procedures or other remedies.
How a DIIRSP submission works. You file the delinquent information return(s) for the relevant year(s) and include a concise reasonable cause statement explaining the facts that led to the failure, the steps taken to correct it, and your ongoing compliance safeguards. If the original income tax return is otherwise correct, you typically submit the delinquent information forms according to current IRS instructions; if the income tax return needs changes, file an amended return with the information forms attached.
Penalties and IRS review. Under DIIRSP, penalty relief is not automatic. The IRS may accept the submission, request additional information, or assess penalties depending on the facts and the sufficiency of your reasonable cause. Clear, complete, and consistent filings—matched to your return—improve outcomes.
Practical preparation. Inventory all foreign entities/assets and determine which forms apply by year. Align ownership percentages, attribution rules, and income inclusion with your filed or amended return. Assemble supporting documentation (organizational charts, financials, account statements) that can substantiate your reasonable cause and the accuracy of the reporting.
DIIRSP – Frequently Asked Questions
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Taxpayers who discover that one or more required international information returns (e.g., 3520/3520-A, 5471, 8858, 8865, 8938) were not filed with a prior return and whose non-compliance was non-willful. If related income was also omitted, consider Streamlined instead of DIIRSP.
Common DIIRSP forms include 3520/3520-A, 5471, 8858, 8865, and 8938. If your underlying income tax return is otherwise correct, you typically file the delinquent information form(s) as instructed. If the return needs changes, file an amended return and attach the information forms.
A concise narrative that explains the facts and circumstances leading to the late filing, demonstrates non-willfulness, outlines steps taken to correct the issue, and describes controls to ensure future compliance. Keep it specific, factual, and consistent with the return.
No. Penalty relief is not automatic. The IRS may accept your submission without penalties, request additional information, or assess penalties based on the facts and the sufficiency of your reasonable cause.
Our cross-border team identifies the required forms, prepares any necessary amended returns, drafts the reasonable cause statement, and assembles supporting documentation. See our Income Tax Filing page or contact us.
Need help choosing between DIIRSP and Streamlined? We assess eligibility and prepare complete filings. Explore our service or get in touch.