I’ve got a client that lives in Canada and has been living there since 2014, still an American citizen though. The client has not filed a tax return while living in Canada because they didn't know they had to. I have prepared tax returns back to 2016 (they had no income before that) and I would like to use the streamline procedures to get them up to date. Here is the issue. They owe no income tax due to the foreign income exclusion. Do I need to use the streamline procedures to take the foreign income exclusion for past years? If I do, what if I want to go back more than just 3 years? Do I need to file 2020 with the streamline procedures even if it is not past due yet? Can I file the foreign income exclusion going back to 2016 without filing the procedures if there is nothing owed? Lots to learn with expat taxes.