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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8854
for the current year.
IRS Form 8854 Initial and Annual Expatriation Statement
What Is IRS Form 8854?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8854?
A: IRS Form 8854 is the Initial and Annual Expatriation Statement for individuals who have given up their U.S. citizenship or long-term resident status.
Q: Who needs to file IRS Form 8854?
A: U.S. citizens or long-term residents who have expatriated or terminated their residency for tax purposes.
Q: When do you need to file IRS Form 8854?
A: IRS Form 8854 should be filed with your final income tax return for the year of expatriation.
Q: What information is required on IRS Form 8854?
A: IRS Form 8854 requires personal information, details about your expatriation, income and asset information, and information on your compliance with tax obligations.
Q: What are the consequences of not filing IRS Form 8854?
A: If you are required to file IRS Form 8854 and fail to do so, you may face penalties and be subject to continued U.S. tax obligations.
Q: Can I e-file IRS Form 8854?
A: No, IRS Form 8854 cannot be filed electronically and must be filed by mail.
Q: Is there a deadline for filing IRS Form 8854?
A: Yes, IRS Form 8854 must be filed by the due date of your final income tax return for the year of expatriation.
Q: Can I use IRS Form 8854 to renounce my U.S. citizenship?
A: No, IRS Form 8854 is not the form for renouncing citizenship. It is used to report your expatriation for tax purposes.
Q: Do I need to file IRS Form 8854 if I am a U.S. citizen living abroad?
A: You may need to file IRS Form 8854 if you meet the criteria for expatriation or termination of residency for tax purposes, regardless of your current residence.
Form Details:
- A 5-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 8854 through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 8854 Initial and Annual Expatriation Statement
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