I have previously unreported foreign accounts, and plan to file a disclosure via the Streamlined Domestic Offshore Procedures (SDOP) within a month. However, I did file a correct 2014 return before April 15, disclosing the accounts there, and paying tax on interest from them.
My question is, with SDOP, the instructions are to file amended returns for the 3 years for which the due date has expired. So, the due dates have expired for 2014, 2013, and 2012. Do I then submit a 1040X for 2014 even though it would be identical to the info on the already correctly filed Form 1040 for 2014? Or, which procedure would I follow? Help would be appreciated. Thank you.
My question is, with SDOP, the instructions are to file amended returns for the 3 years for which the due date has expired. So, the due dates have expired for 2014, 2013, and 2012. Do I then submit a 1040X for 2014 even though it would be identical to the info on the already correctly filed Form 1040 for 2014? Or, which procedure would I follow? Help would be appreciated. Thank you.
