Americans - Given up US Citizenship or Green Card

The revised Form 8854, Initial and Annual Expatriation Information Statement, is now available. The Form 8854 must be filed by every individual who gave US citizenship or terminated long-term residency (green card for 8 of last 15 years) status after June 3, 2004. The purpose of this notice is to provide guidance with respect to the filing of the revised Form 8854 by such former citizens and long-term residents. 

Affected individuals who gave up US citizenship or terminated long-term residency status after June 3, 2004, should file the revised Form 8854 by June 15, 2005.

If an individual who gave up US citizenship or terminated long-term residency status after June 3, 2004, does not file a revised Form 8854 on or before June 15, 2005, the individual’s loss of citizenship or termination of long-term resident status for federal tax purposes will be the latter date on which a revised Form 8854 is filed with the IRS or the date on which the taxpayer provides the required notice to the Department of State or the Department of Homeland Security.

The special rule provided by this notice for Forms 8854 filed before June 15, 2005, applies only to individuals who file Form 8854 as an initial expatriation information statement. The due date for filing the Form 8854 as an annual expatriation information statement is not affected.

 

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