IRS Streamlined Filing Procedures UK 2026 Guide

Introduction

If you are a US citizen or Green Card holder living in the UK and you have years of missed US tax filings piling up alongside undeclared UK bank accounts, the IRS streamlined filing procedures UK framework is the structured amnesty route that brings you into full compliance with zero penalty exposure for qualifying non-willful taxpayers. By the end of this guide, you will understand exactly what the streamlined procedures are, the eligibility framework under the foreign residency test and non-willful conduct standard, the scope covering three years of late Form 1040 returns plus six years of FBARs, the technical work including FEIE versus FTC analysis and PFIC remediation, the Form 14653 non-willfulness certification, the submission process, the post-streamlined ongoing compliance, and the 2026 enforcement context that makes prompt action time-sensitive. This guide is written for US citizens with missed US filings while in the UK, US-UK dual citizens, US Green Card holders, accidental Americans, and any UK expats considering the streamlined catch-up route. For our full, streamlined service, see our Streamlined Filing Compliance Procedures.

What are the IRS Streamlined Filing Procedures UK?

The IRS streamlined filing procedures UK framework refers to the IRS Streamlined Filing Compliance Procedures applied to US citizens and Green Card holders living in the United Kingdom. The Internal Revenue Service created the framework in 2012 and substantially expanded it in 2014 to provide a structured amnesty route for non-willful taxpayers with missed US tax filings, missed FBAR filings, and undisclosed offshore accounts.

The framework includes two procedures. The Streamlined Foreign Offshore Procedures (SFOP) apply to taxpayers meeting the foreign residency test, defined as physical presence outside the US for at least 330 full days in one of the three most recent tax years for which the US tax return due date (including extensions) has passed. The Streamlined Domestic Offshore Procedures (SDOP) apply to U.S. resident taxpayers with undisclosed offshore accounts. For UK-based Americans, SFOP applies in almost all cases because continuous UK residence easily clears the 330-day foreign residency test.

The scope under SFOP covers three years of late Form 1040 federal income tax returns with all relevant schedules and information returns, six years of FinCEN Form 114 Foreign Bank Account Report filings through the BSA E-Filing System, calculation and payment of any underlying US tax owed plus statutory interest under IRC Section 6601, and the Form 14653 non-willfulness certification signed under penalty of perjury. For submissions made during 2026, the three Form 1040 years are typically 2022, 2023, and 2024, and the six FBAR years are typically 2019 through 2024.

The penalty waiver under SFOP is the central benefit. SFOP carries zero FBAR penalty under 31 USC 5321, zero failure-to-file penalty under IRC Section 6651, zero failure-to-pay penalty, zero Form 8938 FATCA penalty under IRC Section 6038D, zero Form 8621 PFIC reporting failure penalty, and zero miscellaneous offshore penalty. The taxpayer pays only the underlying US tax owed plus statutory interest from the original due date. The IRS streamlined filing page sits at https://www.irs.gov/individuals/international-taxpayers/streamlined-filing-compliance-procedures.

Why IRS Streamlined Filing Procedures UK Matters More Than Ever in 2026

The 2026 context has produced three specific drivers that make the IRS streamlined filing procedures the UK route materially more time-sensitive than in earlier years.

First, FATCA enforcement reached full operational maturity in 2024 and 2025. UK banks now systematically identify US-citizen account holders using US place-of-birth indicators in passport scans, address records, and citizenship-status questions during account opening. UK investment platforms apply enhanced identification procedures to all new account openings. The IRS now operates automated cross-reference workflows that compare FATCA data against filed Form 8938 and FBAR records, generating enforcement contact triggers for identified non-compliance. The narrowed window for unprompted disclosure makes prompt action time-sensitive because the streamlined route is only available before IRS contact.

Second, the IRS Large Business and International Division review of streamlined submissions has been refined through 2024 and 2025 with more sophisticated screening for indicators of willful conduct or technical errors. Generic Form 14653 narratives are subject to scrutiny under the refined review. Strong narratives that address the specific factual circumstances against the IRS within the IRS's willfulness framework yield better outcomes. The refined review increases the importance of specialist support compared with earlier years.

Third, the FA 2025 long-term residence framework, which came into force on 6 April 2025, brings UK residents into the UK Inheritance Tax worldwide net at the 10 of 20 years' residence trigger. Clean US compliance through the streamlined route becomes a prerequisite for cross-border estate planning that protects against the new UK IHT exposure under the residence-based framework. For a wider context, see our FBAR Penalty Defense service.

The Three Core Pillars of the IRS Streamlined Filing Procedures UK Framework

Subtopic A: Eligibility Under the Foreign Residency Test and Non-Willful Standard

The first pillar of the IRS streamlined filing procedures UK framework is eligibility, which has three core conditions. First, a US person is a US citizen, a Green Card holder, or a US resident under the Substantial Presence Test of IRC Section 7701(b). Second, the foreign residency test requires physical presence outside the US for at least 330 full days in one of the three most recent tax years for which the return due date has passed—third, non-willful conduct in the prior non-compliance.

The 330-day foreign residency test is the boundary between SFOP eligibility and SDOP eligibility for taxpayers with the necessary US person status. UK-resident Americans almost always meet the foreign residency test through continuous UK residence across the streamlined years—taxpayers who have been UK-resident for several years comfortably clear the threshold. Taxpayers with a mixed US and UK presence during the streamlined years require careful day-counting analysis.

The non-willful conduct standard runs against the IRS framework as articulated in Bedrosian v United States (3rd Cir 2018) and Bittner v United States (US Supreme Court 2023). Non-willful conduct includes negligence, inadvertence, mistake-based behavior, or behavior rooted in a good-faith misunderstanding. Willful conduct includes voluntary, intentional violation of a known legal duty or willful blindness amounting to reckless disregard. The framework rejects ordinary negligence as insufficient to support willfulness, requiring a higher mental state.

Several factual patterns support non-willful framing for UK-based Americans. The patterns include a genuine lack of awareness of citizenship-based US taxation, given the taxpayer's background; reliance on UK-only accountants who never asked about US obligations; purely transactional use of foreign accounts without active concealment; and immediate action once the obligation was recognized. The IRS willfulness reference sits at https://www.irs.gov/irm/part4/irm_04-026-016.

Subtopic B: The Three Years of Form 1040 and Six Years of FBARs Scope

The second pillar covers the scope of the streamlined catch-up. The framework requires three years of late-filed Form 1040 federal income tax returns, including all relevant schedules and information returns, plus six years of FinCEN Form 114 Foreign Bank Account Report filings.

The three Form 1040 years are the three most recent tax years for which the return due date (including extensions) has passed. For submissions made in 2026, the typical three-year period is 2022, 2023, and 2024. Each Form 1040 captures worldwide income with Schedule B for foreign interest and dividend income, Schedule D for capital gains, Form 2555 Foreign Earned Income Exclusion under IRC Section 911 or Form 1116 Foreign Tax Credit under IRC Section 901, Form 8938 FATCA Statement of Specified Foreign Financial Assets under IRC Section 6038D where the threshold is met, Form 8621 Passive Foreign Investment Company reporting under IRC Section 1297 for each PFIC position, Form 3520 foreign trust and gift reporting under IRC Section 6048 where applicable, and Form 8833 treaty position disclosure under IRC Section 6114 where treaty positions affect the return.

The six FBAR years are the six most recent calendar years for which the FBAR due date has passed. For submissions made in 2026, the typical six-year period is 2019-2024. Each FBAR covers all reportable foreign financial accounts where the aggregate balance exceeded $10,000 at any time during the calendar year. The FBAR captures year-end balance and peak balance for each account, converted to USD using the Treasury Reporting Rates of Exchange year-end rate.

The technical work includes an analysis of the FEIE versus FTC election for each year. For UK-based Americans with UK marginal tax rates of 40 percent or higher, the Foreign Tax Credit on Form 1116 typically outperforms the FEIE because the higher UK tax provides full FTC absorption of US tax. The PFIC analysis for UK Stocks and Shares ISAs typically captures UK-domiciled funds that require Form 8621 reporting under IRC Section 1297. The IRS FBAR page is at https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar.

Subtopic C: The Form 14653 Non-Willfulness Certification

The third pillar concerns the Form 14653 non-willfulness certification foundation for every SFOP submission. The Form 14653 is signed under penalty of perjury. It addresses why the prior US filings were not completed, the timeline of awareness of US obligations, the source of awareness that triggered the streamlined submission, the reason for prior non-compliance, and the steps taken to gain awareness.

The 2026 IRS Large Business and International Division review of streamlined submissions has been refined to screen for generic narratives that rely on standard non-willful language without addressing the specific facts in detail. Generic narratives attract scrutiny and potential rejection, with rejected cases moving to examination with full penalty exposure plus perjury exposure on the certification signed under penalty of perjury.

Strong narratives address the taxpayer's specific background, distinguishing it from professional tax expertise, the specific timeline of awareness with concrete dates and circumstances, the specific reason for prior non-compliance (reliance on advisers, genuine lack of awareness of citizenship-based taxation, mistake-based behavior), and the specific actions taken once aware, including the streamlined submission timing. The narrative drafting is genuinely specialist work, requiring familiarity with case law, prior submission experience, and writing capability that addresses the legal framework while maintaining factual honesty.

For taxpayers with borderline willfulness framing, the narrative drafting of Form 14653 becomes particularly important. The specialist diagnostic determines whether the facts support non-willful framing under Bedrosian, and the narrative directly addresses the borderline factors with the strongest supportable positioning. The IRS Voluntary Disclosure Practice reference sits at https://www.irs.gov/compliance/criminal-investigation/voluntary-disclosure-practice.

Step-by-Step: How to Complete the IRS Streamlined Filing Procedures UK Submission

Confirm SFOP eligibility through the foreign residency test and non-willful conduct standard. Document the 330-day foreign residency test result for at least one of the three most recent tax years. Run the willfulness framing analysis against the IRS framework as articulated in Bedrosian v United States and Bittner v United States. The IRS streamlined filing page sits at https://www.irs.gov/individuals/international-taxpayers/streamlined-filing-compliance-procedures.

Inventory all UK financial accounts across the past six calendar years. Capture UK current accounts, UK savings accounts, Cash ISAs, Stocks and Shares ISAs, NS&I Premium Bonds and other NS&I products, UK building society accounts, UK workplace pensions, UK SIPPs, UK foreign brokerage accounts, and any other UK-held financial accounts with year-end and peak balances for each calendar year.

Run the PFIC analysis on any UK Stocks and Shares ISA holdings. UK-domiciled funds, investment trusts, and ETFs typically qualify as PFICs under IRC Section 1297. Form 8621 reporting applies to each PFIC position across the three streamlined Form 1040 years. Coordinate liquidation with US-licensed investment advisers where appropriate to stop further PFIC tax accrual prospectively.

Run the FEIE versus FTC election analysis for each of the three streamlined years. The 2025 FEIE threshold under IRC Section 911 is approximately $130,000, with the 2026 figure subject to inflation adjustment. For UK marginal tax rates of 40 percent or higher, Foreign Tax Credit on Form 1116 typically outperforms FEIE. Select the optimal election for each year.

Prepare three years of Form 1040 returns with all relevant schedules and information returns. Each return captures worldwide income with Schedule B, Form 2555 or Form 1116, Form 8938 where applicable, Form 8621 for PFIC positions, Form 3520 for foreign gifts or trusts, and Form 8833 for UK pension treaty positioning under Article 17 of the US-UK Income Tax Convention 1975.

Prepare six years of FBAR returns through the BSA E-Filing System. Each FBAR covers all reportable foreign financial accounts with year-end and peak balances converted to USD using the Treasury Reporting Rates of Exchange. Include the streamlined explanation reference per IRS guidance in the BSA E-Filing System reference field.

Draft the Form 14653 non-willfulness certification. The narrative addresses the specific factual circumstances ain light ofthe IRS's willfulness framework. The certification is signed under penalty of perjury and serves as the legal foundation for the submission.

Mail the comprehensive Form 1040 submission package to the IRS Streamlined Filing Center in Austin, Texas. The package includes the three years of Form 1040 returns with all schedules and information returns, the Form 14653 certification, and a covering letter referencing the streamlined route. Payment of any underlying US tax plus statutory interest under IRC Section 6601 accompanies the package.

File the six FBARs through the BSA E-Filing System. The FBARs are filed electronically, separately from the Form 1040 submission, but reference the same streamlined route in the explanation field. The FinCEN BSA E-Filing reference sits at https://bsaefiling.fincen.treas.gov/.

Monitor post-submission for any IRS follow-up correspondence. Most submissions are accepted without inquiry, with the IRS issuing no formal acceptance letter (the absence of follow-up is the acceptance signal, typically taking 6-12 months from submission). Some submissions trigger IRS information requests or examinations that require a specialist response.

Real-World Example: IRS Streamlined Filing Procedures UK in Practice

Case Study: An American Investment Banking VP Who Used the Streamlined Route in 2026

Andrew is a fictional but representative profile based on a typical US-UK Tax engagement. He is a US citizen who moved to London in 2018 to take a Vice President role at a London investment bank, earning a base salary of £210,000 plus a bonus averaging £180,000 by 2024. His UK financial accounts included a Barclays current account, a Coutts private banking current account, a Hargreaves Lansdown Stocks and Shares ISA accumulated since 2019 containing UK-domiciled Vanguard funds with a peak balance of £155,000, a Nationwide Cash ISA with a balance of £58,000, his UK workplace pension at the investment bank with a balance of £315,000, and a US-domiciled Charles Schwab brokerage account with $285,000. He had never filed a US tax return in any year since moving to the UK in 2018.

He became aware of US filing obligations in February 2026 after a colleague at the investment bank mentioned FATCA. The diagnostic identified clear non-willful framing through Andrew's investment banking background focused on M&A advisory rather than tax expertise, his genuine lack of awareness of citizenship-based US taxation, and his immediate action once he became aware in February 2026. The SFOP eligibility through the foreign residency test was confirmed, given continuous UK residence since 2018.

Our IRS streamlined filing procedures, UK engagement addressed the full integrated position. The technical analysis identified several specific items. First, the Hargreaves Lansdown Stocks and Shares ISA contained six UK-domiciled Vanguard funds that required Form 8621 PFIC analysis under IRC Section 1297, with approximately $28,400 in IRC Section 1291 tax across the three streamlined years (2022, 2023, 2024). Second, the FEIE versus FTC analysis identified Foreign Tax Credit on Form 1116 as the optimal election given Andrew's 45 percent UK additional rate, providing full FTC absorption of US tax. Third, the Form 8833 treaty positioning on the workplace pension under Article 17 protected the pension growth from current US taxation. Fourth, the Form 8938 FATCA threshold was met, given aggregate UK balances exceeding £528,000 by the end of 2024.

The streamlined submission was prepared over four months from February to June 2026. The three years of Form 1040 returns captured worldwide income with Schedule B for UK interest and Premium Bonds winnings, Schedule D for one capital gain on a UK Stocks and Shares ISA partial liquidation in 2024 during the PFIC remediation, Form 1116 FTC, Form 8938 FATCA disclosure, Form 8621 PFIC reporting on six positions, and Form 8833 treaty positioning. The six years of FBARs through the BSA E-Filing System covered all five UK accounts. The Form 14653 non-willfulness narrative addressed Andrew's investment banking background, which was distinct from tax professional expertise. The comprehensive submission package was mailed to the IRS Streamlined Filing Center in Austin, Texas, in June 2026.

The IRS acknowledged the submission without issuing a follow-up inquiry letter. The integrated outcome was net additional US tax of approximately $28,400 across three years (primarily the PFIC tax), zero FBAR penalty (avoided $60,000+ exposure under per-report Bittner methodology), zero failure-to-file penalty under IRC Section 6651, zero Form 8938 FATCA penalty under IRC Section 6038D, and clean US compliance going forward with the treaty positioning in place. Total US-UK Tax fees: approximately £8,400 for the streamlined engagement plus £2,200 for ongoing annual compliance setup. Andrew's reflection: "Without the streamlined route, the FBAR penalty exposure alone could have run $60,000 to over $300,000, depending on penalty methodology. The streamlined route eliminated all of that for the cost of the underlying PFIC tax I would have owed anyway, plus the specialist fee."

Common Mistakes UK Expats Make With IRS Streamlined Filing Procedures

The first common mistake is delaying engagement after receiving a FATCA letter from a UK bank. The streamlined route is only available before IRS contact. FATCA-triggered IRS contact removes streamlined eligibility and pushes the case into the Voluntary Disclosure Practice framework or examination with full penalty exposure.

The second is using a generic Form 14653 non-willfulness narrative. The refined 2026 IRS Large Business and International Division review focuses on specific factual accounts. Generic narratives attract scrutiny and potential rejection. Specialist narrative drafting addressing the specific factual circumstances produces stronger submissions.

The third is missing the PFIC analysis on UK Stocks and Shares ISAs. UK-domiciled funds held in ISAs qualify as PFICs under IRC Section 1297, with punitive IRC Section 1291 tax treatment. The streamlined submission requires Form 8621 reporting for each PFIC position. Missing PFIC positions in the catch-up create compliance gaps that can trigger IRS examination.

The fourth is selecting the wrong FEIE option instead of the FTC election. The default FEIE election under IRC Section 911, with the 2025 threshold of approximately $130,000, imposes hard caps that limit its value for higher-earning UK expats. Foreign Tax Credit on Form 1116 typically outperforms FEIE for UK marginal rates of 40 percent or higher.

The fifth is missing the Form 8833 treaty positioning for UK workplace pensions under Article 17 of the US-UK Income Tax Convention 1975. Without the treaty positioning, the pension growth becomes currently US-taxable. The retrospective Form 8833 filing through the streamlined route protects the pension growth across the three streamlined years.

The sixth is filing the streamlined submission without specialist support and making technical errors that trigger IRS review. The combination of multiple schedules, information returns, the BSA E-Filing System reference, and the Form 14653 certification produces complexity that benefits from specialist execution. The IRS streamlined filing page sits at https://www.irs.gov/individuals/international-taxpayers/streamlined-filing-compliance-procedures.

How US-UK Tax Can Help You With IRS Streamlined Filing Procedures in the UK

US-UK Tax is led by chartered tax advisers holding CTA status with the Chartered Institute of Taxation or ACCA professional accountancy status on the UK side, combined with IRS Enrolled Agent and US CPA credentials on the US side. The IRS Enrolled Agent credential under Circular 230 provides direct representation rights before the IRS for streamlined submissions and any follow-up examinations or appeals.

Engagements run across three streams. First, the diagnostic covering the SFOP eligibility confirmation through the 330-day foreign residency test, the willfulness framing analysis against the IRS framework as articulated in Bedrosian v United States and Bittner v United States, the comprehensive inventory of UK financial accounts across the past six calendar years, the PFIC analysis on any UK ISA fund holdings, the UK pension positioning under US-UK Income Tax Convention Articles 17 and 18, the FEIE versus Foreign Tax Credit election analysis, and a written engagement letter. Second, the streamlined submission execution covering the three years of Form 1040 returns with all relevant schedules and information returns, the six years of FBARs filed through the BSA E-Filing System with comprehensive UK account coverage and streamlined explanation reference, the Form 14653 non-willfulness narrative drafted with specialist review against the IRS willfulness framework, the PFIC liquidation coordination with US-licensed investment advisers, the full coordination of payment of any tax owed plus statutory interest, and ongoing IRS correspondence handling. Third, the post-streamlined ongoing annual compliance with integrated US Form 1040 preparation, FATCA reporting, treaty positioning under Form 8833, ongoing FBAR filings, and integrated cross-border specialist support.

For more on how we work, see our Streamlined Filing Compliance Procedures service and our FBAR Penalty Defense service. Get in touch with our team today at or 0333-8807974 to discuss your situation.

Conclusion

Three takeaways. First, the IRS streamlined filing procedures in the UK framework under SFOP is the right catch-up route for UK-based Americans with non-willful missed US filings, providing a complete waiver of FBAR penalty under 31 USC 5321, failure-to-file penalty under IRC Section 6651, Form 8938 FATCA penalty under IRC Section 6038D, and miscellaneous offshore penalty, with the taxpayer paying only underlying US tax plus statutory interest. Second, the scope covers three years of late Form 1040 returns with all relevant schedules and information returns, plus six years of FBARs through the BSA E-Filing System, plus the Form 14653 non-willfulness certification signed under penalty of perjury. Third, the 2026 context, including FATCA enforcement maturity, a refined IRS LB&I review, and the FA 2025 long-term residence framework, has materially increased the time sensitivity of the streamlined route, as FATCA-triggered IRS contact removes streamlined eligibility. Get in touch with our team today at or 0333-8807974 to discuss your situation.

FAQs

Q: What are the IRS Streamlined Filing Procedures, and who can use them?

The IRS Streamlined Filing Compliance Procedures are the structured amnesty framework created by the Internal Revenue Service in 2012 and expanded in 2014. The framework provides two routes. The Streamlined Foreign Offshore Procedures (SFOP) apply to taxpayers meeting the 330-day foreign residency test in one of the three most recent tax years. The Streamlined Domestic Offshore Procedures (SDOP) apply to U.S. resident taxpayers. UK-based Americans almost always qualify for SFOP through the foreign residency test. The IRS streamlined filing page sits at https://www.irs.gov/individuals/international-taxpayers/streamlined-filing-compliance-procedures.

Q: How many years of returns and FBARs are covered under the streamlined route?

The streamlined route covers three years of late-filed Form 1040 federal income tax returns, including all relevant schedules and information returns, plus six years of FinCEN Form 114 FBAR filings through the BSA E-Filing System. For submissions made during 2026, the typical three Form 1040 years are 2022, 2023, and 2024, and the six FBAR years are 2019 through 2024. The IRS framework fixes the scope and cannot be customized.

Q: Do I have to pay any penalty under SFOP?

No. SFOP carries zero FBAR penalty under 31 USC 5321, zero failure-to-file penalty under IRC Section 6651, zero failure-to-pay penalty, zero Form 8938 FATCA penalty under IRC Section 6038D, zero Form 8621 PFIC reporting failure penalty, and zero miscellaneous offshore penalty for qualifying non-willful UK-based Americans. The taxpayer pays only the underlying US tax owed plus statutory interest under IRC Section 6601 from the original due date.

Q: What is the Form 14653 non-willfulness certification?

Form 14653 is the non-willfulness certification required for SFOP submissions, which must be signed under penalty of perjury. The certification addresses why the prior US filings were not completed, the timeline of awareness of US obligations, the source of awareness, the reason for prior non-compliance, and the steps taken once aware. The 2026 IRS Large Business and International Division review screens for generic narratives, making specialist drafting addressing specific factual circumstances materially important.

Q: Can I file the streamlined submission myself, or do I need a specialist?

Self-filing is technically possible but generally not recommended, given the technical complexity and the perjury exposure associated with the Form 14653 certification. The streamlined work involves Form 1040 preparation with multiple schedules and information returns, six years of FBAR filings through the BSA E-Filing System, FEIE versus FTC analysis, PFIC analysis of UK ISAs under IRC Section 1297, treaty positioning under Form 8833, and drafting the Form 14653 narrative. The IRS Enrolled Agent reference sits at https://www.irs.gov/tax-professionals/enrolled-agents.

Q: What happens after I submit the streamlined package to Austin?

Most streamlined submissions are accepted without IRS inquiry, with the IRS issuing no formal acceptance letter (the absence of follow-up over 6-12 months is the signal of acceptance). Some submissions trigger IRS information requests or examinations. The taxpayer is then in compliance going forward and continues to file the annual Form 1040, FBAR, and any other relevant US filings. Specialist firms typically continue annual compliance as a natural extension of the streamlined engagement.

Q: How does FATCA enforcement maturity affect the streamlined route in 2026?

FATCA enforcement reached full operational maturity in 2024 and 2025. UK banks now systematically identify US-citizen account holders, and the IRS operates automated cross-reference workflows that compare FATCA data with filed FBAR and Form 8938 records. The 2026 practical effect is that FATCA-triggered IRS contact is substantially more likely than in earlier years. The streamlined route is only available before IRS contact, making prompt action time-sensitive. The IRS FATCA page is at https://www.irs.gov/businesses/corporations/foreign-account-tax-compliance-act-fatca.

Q: Can US-UK Tax handle my IRS streamlined filing engagement?

Yes. This is our core specialism. We hold combined UK CTA/CIOT or ACCA credentials plus IRS Enrolled Agent or US CPA credentials,, enabling genuinely integrated handling of the full streamlined engagement. The engagement covers the initial diagnostic, the willfulness framing analysis, the three years of Form 1040 preparation with all relevant schedules and information returns, the six years of FBARs through the BSA E-Filing System, the Form 14653 narrative drafting, the comprehensive submission package preparation, direct IRS representation under Circular 230 through any follow-up, and post-streamlined ongoing annual compliance. Get in touch at or 0333-8807974 to discuss your situation.