What Is IRS Form 8854? A Guide for Expats-2025

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The document is Form 8854, the Initial and Annual Expatriation Statement for individuals expatriating from the U.S. in 2023 or earlier. It requires personal information, details about citizenship, tax liabilities, net worth, and assets as of the expatriation date. The form includes sections for initial expatriation statements, balance sheets of assets and liabilities, property owned at the time of expatriation, and options for deferring taxes. It serves to ensure compliance with U.S. tax obligations upon expatriation.

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Begin by entering your mailing address and telephone number where you can be reached after expatriation. Ensure this information is accurate for future correspondence.
Provide your principal foreign residence address if it differs from the mailing address. This helps establish your tax residency.
Indicate whether this is an initial or annual expatriation statement by checking the appropriate box. Complete Part II for initial statements and Part III for annual statements.
Fill in the date of expatriation and list all countries of which you are a citizen, along with the dates you became a citizen of each.
Complete Section A under Part II if you expatriated in 2023, detailing your U.S. income tax liability and net worth on the date of expatriation.
After filling out all sections, review your entries for accuracy. You can then print, download, or share the completed form directly from our platform.

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Who is required to file form 8854?

Who has to File IRS Form 8854? US citizens who are renouncing their citizenship must file Form 8854. Certain long-term residents must also file this form when terminating their US residency.

Do I have to file form 8854 every year?

No, you do not have to file Form 8854 every year. It is required to be filed in the year you expatriate along with your income tax return.

How does IRS define expat?

Expatriation Tax People who have renounced U.S. citizenship are referred to as expatriates for tax purposes. Theyre subject to an exit tax known as an expatriation tax.

What is the purpose of form 8854?

Form 8854 is used by expatriates to docHub compliance with tax obligations in the 5 years before expatriation and to comply with their initial and annual information reporting obligations under section 6039G.

How is net worth calculated for covered expatriates?

You qualify as a covered expatriate if your net worth is $2 million or more at the date of expatriation. Net worth includes real estate, investments, retirement accounts, businesses, and other assets minus liabilities like mortgages, loans, and credit card debt.

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Does the IRS go after expats?

1. Im a U.S. citizen living and working outside of the United States for many years. Do I still need to file a U.S. tax return? Yes, if you are a U.S. citizen or a resident alien living outside the United States, your worldwide income is subject to U.S. income tax, regardless of where you live.

What is the penalty for filing form 8854?

The penalties for failing to file Form 8854 when required can be steep. First, there is the noncompliance penaltyup to $10,000. (However, this penalty only applies to covered expats.) Beyond this, because you will be considered a US citizen until you have filed Form 8854, you will continue to be subject to US taxes.

What happens if you dont file form 8854?

If you are subject to section 877A and required to file Form 8854 for any tax year, and you fail to file or do not include all the information required by the form, or the form includes incorrect information, you will owe a penalty of $10,000 for that year, unless it is shown that such failure is due to reasonable