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Tax & ID

Expatriation Information Statement (Form 8854)

Certify U.S. tax compliance when expatriating.

We'll guide you through it, step by step

  • ✓Simple questions in plain language — no legal jargon
  • ✓We fill in the official form and check for common mistakes
  • ✓Private — no document uploads

Free to start • No credit card • Official form

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Estimated fee

No government fee

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Typical timeline

Filed with your annual tax return

Category

Tax & ID

Who qualifies

U.S. citizens who renounced citizenship, or long-term green card holders (held in 8 of the last 15 years) who formally ended their lawful permanent resident status.

The step-by-step roadmap

  1. 1

    Establish Expatriation Date

    Obtain official proof of relinquishing citizenship or surrendering your green card.

    Watch out: Your expatriation date controls which tax rules and threshold amounts apply.
    Common rejection reason: Mismatched official relinquishment date with State Department or USCIS records.
  2. 2

    Verify 5-Year Tax Compliance

    Confirm that all U.S. tax returns for the prior 5 calendar years were filed and paid.

    Watch out: Failing to certify compliance automatically makes you a covered expatriate.
    Common rejection reason: Unfiled returns or unpaid tax liabilities in any of the prior 5 years.
  3. 3

    Calculate Worldwide Net Worth

    List all global assets and liabilities to see if you exceed the statutory net worth limit.

    Watch out: Include worldwide property, pensions, and trust interests at fair market value.
    Common rejection reason: Omitting foreign assets or using incorrect cost-basis calculations.
  4. 4

    File Form 8854 with the IRS

    Attach Form 8854 to your final dual-status tax return and mail a separate copy to the IRS expatriation unit.

    Watch out: You must send two copies: one with your tax return and one duplicate to the IRS office in Philadelphia.
    Common rejection reason: Failing to send the separate duplicate copy to the designated IRS service center.

Documents you'll need

  • Proof of Expatriation

    Certificate of Loss of Nationality (CLN) or stamped Form I-407 confirming green card abandonment.

    Note: Issued by the U.S. Department of State or USCIS.

  • Past 5 Years of Tax Filings

    Copies of Form 1040 and payment records for the 5 tax years before expatriating.

    Note: Required to certify full tax compliance under penalty of perjury.

  • Global Asset Valuation Records

    Bank statements, real estate valuations, and retirement account balances as of your expatriation date.

    Note: Needed to complete the balance sheet and calculate exit tax liability.

Ready to start?

Run the free eligibility check first, then get your personalized roadmap and document checklist.

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Fees and timelines are as published by the relevant agency and may change — verify before filing. This guide is general information, not legal advice.