rikelme,
I could not find a way out of the 5% miscellaneous tax, which is what the documentation indicates is the reduced penalty for not knowing the rules. If you can find one, I'd love to know it as would, of course, the friend I assisted. The instructions at
https://www.irs.gov/individuals/international-taxpayers/u-s-taxpayers-residing-in-the-united-states
don't show any leeway. You already certify it was non-willful to get the streamlined break.
