Form 8854, Initial and Annual Expatriation Information Statement, is used by expatriates to certify compliance with tax obligations for the five years preceding expatriation and to comply with their initial and annual information reporting obligations under section 6039G. The form is required for U.S. citizens who have relinquished their citizenship and long-term residents who have ended their residency (expatriated) on or after June 17, 2008. It helps determine whether an individual is a covered expatriate and includes information on the individual's average annual net income tax liability, net worth, and compliance with federal tax obligations.
You can obtain Form 8854 and its instructions from the IRS website at IRS.gov/Form8854.
Sources:
Instructions for Form 8854 (2023)
§ 877A. Tax responsibilities of expatriation
§ 6039G. Information on individuals losing United States citizenship
Instructions for Form 8898 (10/2022)
Instructions for Form 8858 (12/2023)
Instructions for Form W-8EXP (10/2023)
Instructions for Form 1040-NR (2023)
