Fill out Form 8854 (Initial and Annual Expatriation Statement) online
Form 8854 is filed by U.S. citizens who have renounced citizenship or long-term residents who have ended residency to comply with the expatriation tax provisions. It serves as both an initial statement certifying tax compliance for the five years preceding expatriation and an annual information return for those subject to the mark-to-market exit tax.
How to fill out Form 8854 (Initial and Annual Expatriation Statement)
Complete the initial expatriation statement
Enter your personal information, date of expatriation, and citizenship or residency status. Certify that you have been compliant with all federal tax obligations for the five tax years preceding the date of expatriation.
Determine if you are a covered expatriate
A covered expatriate meets any of these criteria: average annual net income tax liability above the threshold, net worth of $2 million or more on the expatriation date, or failure to certify five years of tax compliance. Check the applicable boxes.
Calculate the mark-to-market exit tax
If you are a covered expatriate, report the fair market value of all worldwide assets as of the day before expatriation. Calculate the gain or loss as if each asset were sold for its fair market value, and apply the exclusion amount for the year of expatriation.
Report deferred compensation and tax deferred accounts
List any deferred compensation items and specified tax deferred accounts. These may be subject to withholding tax or a special tax election that requires annual reporting on subsequent Forms 8854.
About Form 8854 (Initial and Annual Expatriation Statement)
Who needs this form
U.S. citizens who relinquish citizenship and long-term residents (green card holders for 8 of the last 15 years) who terminate residency. The form must be filed for the year of expatriation and, in certain cases, annually thereafter if the individual is subject to the deferred tax provisions.
Where to submit
File Form 8854 with the IRS by the due date of your final U.S. tax return (including extensions) for the year of expatriation. Mail to the IRS address specified in the form instructions. Annual filers must continue filing by the due date each year.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not filing the form in the year of expatriation, which can result in continued U.S. tax obligations and penalties
- Failing to certify five years of tax compliance, which automatically makes the individual a "covered expatriate"
- Not calculating the mark-to-market gain on worldwide assets as of the day before expatriation
- Overlooking the requirement to file annually if subject to deferred compensation or specified tax deferred account provisions
Frequently asked questions
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What happens if I do not file Form 8854 when I expatriate?
Failure to file Form 8854 means you have not certified tax compliance, which automatically classifies you as a "covered expatriate" subject to the mark-to-market exit tax on unrealized gains. Additionally, the IRS may continue to treat you as a U.S. taxpayer for certain purposes, and penalties may apply for failure to file the required information return.
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