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Instructions for IRS Form 8854
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Instructions for IRS Form 8854 Initial and Annual Expatriation Statement
This document contains official instructions for IRS Form 8854 , Initial and Annual Expatriation Statement - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 8854 is available for download through this link.
FAQ
Q: What is IRS Form 8854?
A: IRS Form 8854 is the Initial and Annual Expatriation Statement.
Q: Who needs to file IRS Form 8854?
A: US citizens (or long-term residents) who are giving up their citizenship or residency status need to file IRS Form 8854.
Q: Why do I need to file IRS Form 8854?
A: Filing IRS Form 8854 is required to establish a date of expatriation and avoid certain tax consequences.
Q: When do I need to file IRS Form 8854?
A: IRS Form 8854 should be filed by the date you expatriate, along with your final income tax return.
Q: What information do I need to provide on IRS Form 8854?
A: IRS Form 8854 requires information about your citizenship or residency status, assets, income, and tax liabilities.
Q: Are there any penalties for not filing IRS Form 8854?
A: Yes, failing to file IRS Form 8854 can result in penalties and potential tax consequences.
Instruction Details:
- This 8-page document is available for download in PDF;
- Actual and applicable for filing 2023 taxes;
- Complete, printable, and free.
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