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New Mexico Form 14654: What You Should Know

United States for Streamlined Domestic Offshore Procedures–2015, if the taxpayer was required to file Form 14654 during 2016. (Notice 2010-63.) A requirement does not necessarily eliminate the need to file Form 14039. If the taxpayer was required to file Form 14039, then Form 14039 (PDF) (form 14654) must be filed with the return for the year of the requirement. Incorrect information on Form 14654 could cause the taxpayer to be assessed a fee. Correcting the errors also could result in additional income tax liability for the taxpayer. Correcting the errors may be required to provide a refund after all tax and penalty have been paid. The failure of a taxpayer to comply with the above requirements for the Streamlined Domestic Offshore Procedures may also result in a penalty.

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