What to do if you haven’t filed a Form 8854

Individuals that renounced their US citizenship or terminated their long-term resident status for tax purposes on or before June 3, 2004 must file a Form 8854 to comply with the notification requirements under IRC 877 and 877A. For more detailed information refer to Expatriation Tax in Publication 519, U.S. Tax Guide for Aliens.

Individuals that renounced their US citizenship or terminated their long-term resident status for tax purposes after June 3, 2004 must file a Form 8854 to effect the expatriation tax provisions under IRC 877. Furthermore, pursuant to IRC 7701(n), until such an individual both files a Form 8854 with the IRS and notifies either the Department of State or of Homeland Security of their expatriation or termination of long-term resident status for tax purposes, such individuals will continue to be treated as if they were still US citizens or residents for tax purposes.

Also, for individuals that expatriated after June 3, 2004, IRC 6039G requires annual information reporting for each taxable year during which such an individual is subject to the rules of IRC 877. The annual Form 8854 is due on the date that the individual’s U.S. income tax return for the taxable year is due or would be due if such a return were required to be filed.

Form 8854, Initial and Annual Expatriation Information Statement, has been revised to permit individuals that expatriated after June 3, 2004 to meet the new notification and information reporting requirements under IRC 6039G.

For more detailed information on how, when and where to file Form 8854, refer to the Instructions for Form 8854.