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Second, non-willful conduct in the prior non-compliance, meaning negligence, inadvertence, mistake, or good-faith misunderstanding rather than intentional violation
from the top result below
https://www.taxyork.com/insights/irs-streamlined-procedures-explained-who-qualifies-and-how-it-wor
Second, non-willful conduct in the prior non-compliance, meaning negligence, inadvertence, mistake, or good-faith misunderstanding rather than intentional violation
https://www.taxyork.com/insights/irs-streamlined-program-and-us-state-tax-returns-or
This matters specifically in 2026 because some US states pursue departed residents far more aggressively than the IRS does — particularly California through the Franchise Tax Board at https://www
https://www.taxyork.com/insights/irs-streamlined-procedures-penalty-relief-for-uk-expats-or
The demonstrably non-willful conduct requirement means that the prior compliance gap resulted from negligence, inadvertence, mistake, or good-faith misunderstanding of US tax obligations rather than intentional avoidance
https://www.taxyork.com/insights/irs-streamlined-program-for-green-card-holders-in-the-uk
Non-willful conduct means conduct resulting from negligence, inadvertence, or mistake, or from a good faith misunderstanding of the requirements of the law
https://www.taxyork.com/insights/irs-streamlined-installment-agreement-uk-guide-or
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