Transcription of 2020 Instructions for Form 8854 - IRS
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Userid: CPMS chema: instrxLeadpct: 100%Pt. size: Draft Ok to PrintAH XSL/XMLF ileid: .. ions/I8854/2017/A/XML/Cycle09/source(Ini t. & Date) _____Page 1 of 10 8:38 - 20-Nov-2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for form 8854 Initial and Annual expatriation StatementDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise DevelopmentsFor the latest information about developments related to form 8854 and its Instructions , such as legislation enacted after they were published, go to InstructionsPurpose of FormExpatriation tax provisions apply to citizens who have relinquished their citizenship and long-term residents who have ended their residency (expatriated).
preceding the date of your expatriation. Exception for dual-citizens and certain minors. Dual-citizens and certain minors (defined next) won't be treated as covered expatriates (and therefore won't be subject to the expatriation tax) solely because one or both of the statements in paragraph (1) or (2) above (under Covered expatriate) applies.
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