IRS · Official form

Form 8854, Initial and Annual Expatriation Statement

Form 8854 is the tax paperwork of expatriation: it certifies your tax compliance, inventories your assets, and determines whether the exit tax rules apply. Fill in the official IRS PDF below and download it.

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What is 8854?

Form 8854 is filed by U.S. citizens who relinquish citizenship and by long-term residents who end their U.S. residency. It establishes the date of expatriation, certifies under penalties of perjury that the filer met U.S. tax obligations for the five preceding years, and reports income, assets, and liabilities. Those answers determine whether you are a covered expatriate subject to the mark-to-market exit tax on the deemed sale of worldwide assets.

Covered expatriate status generally turns on average annual income tax liability, net worth, or failure to certify past compliance; the current thresholds are in the form instructions since they adjust over time. Some filers also owe annual Forms 8854 in later years, for example when tax on eligible deferred compensation is deferred or an election spreads the exit tax.

Who files 8854?

U.S. citizens who renounced or otherwise relinquished citizenship during the year
Long-term residents, generally green card holders for a substantial period, who ended residency or claimed treaty nonresidence
Expatriates certifying five years of U.S. tax compliance to avoid covered expatriate status
Prior-year expatriates with continuing annual filing obligations, such as deferred exit tax or deferred compensation

How to fill out 8854

Enter your identifying information, expatriation date, and the citizenship or residency status you gave up.
Certify whether you complied with all U.S. federal tax obligations for the five years before expatriation.
Complete the balance sheet and income schedule, listing assets, liabilities, and their fair market values as the instructions require.
Work through the covered expatriate tests and, if they apply, the mark-to-market computation on the deemed sale of your property.
Download the completed PDF and file it with your final dual-status or other required return, and send a copy to the IRS address in the instructions if you have no return to attach it to.

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Page 1 41 fields

Page 2 48 fields

Assets. Row: 1. Cash, including bank deposits. Column: (a) F M V.

Row: 1. Cash, including bank deposits. Column: (b) U.S. adjusted basis.

Row: 2. Marketable stock and securities issued by U.S. companies. Column: (a) F M V.

Row: 2. Marketable stock and securities issued by U.S. companies. Column: (b) U.S. adjusted basis.

Row: 3. Marketable stock and securities issued by foreign companies. Column: (a) F M V.

Row: 3. Marketable stock and securities issued by foreign companies. Column: (b) U.S. adjusted basis.

Row: 4. Nonmarketable stock and securities issued by U.S. companies. Column: (a) F M V.

Row: 4. Nonmarketable stock and securities issued by U.S. companies. Column: (b) U.S. adjusted basis.

Row: 5. Nonmarketable stock and securities issued by foreign companies. Column: (a) F M V.

Row: 5. Nonmarketable stock and securities issued by foreign companies. Column: (b) U.S. adjusted basis.

Row: 5a. Separately state stock issued by foreign companies that would be controlled foreign corporations if you were still a U.S. citizen

Row: 5b. Provide the name, address, and E I N, if any, of any such company. Line 1 of 2.

Row: 5b. Line 2 of 2.

Row: 6. Pensions or similar retirement arrangements (both U.S. and foreign) (see instructions). Column: (a) F M V.

Row: 6. Pensions or similar retirement arrangements (both U.S. and foreign) (see instructions). Column: (b) U.S. adjusted basis.

Row: 7. Deferred compensation (including stock options) (see instructions). Column: (a) F M V.

Row: 7. Deferred compensation (including stock options) (see instructions). Column: (b) U.S. adjusted basis.

Row: 8. Partnership interests (see instructions). Column: (a) F M V.

Row: 8. Partnership interests (see instructions). Column: (b) U.S. adjusted basis.

Row: 9. Assets held in trust (see instructions). Column: (a) F M V.

Row: 9. Assets held in trust (see instructions). Column: (b) U.S. adjusted basis.

Row: 10. Beneficial interests in trusts not included on line 9 (see instructions). Column: (a) F M V.

Row: 11. Intangibles used in the United States. Column: (a) F M V.

Row: 11. Intangibles used in the United States. Column: (b) U.S. adjusted basis.

Row: 12. Intangibles used outside the United States. Column: (a) F M V.

Row: 12. Intangibles used outside the United States. Column: (b) U.S. adjusted basis.

Row: 13. Loans to U.S. persons. Column: (a) F M V.

Row: 13. Loans to U.S. persons. Column: (b) U.S. adjusted basis.

Row: 14. Loans to foreign persons. Column: (a) F M V.

Row: 14. Loans to foreign persons. Column: (b) U.S. adjusted basis.

Row: 15. Real property located in the United States. Column: (a) F M V.

Row: 15. Real property located in the United States. Column: (b) U.S. adjusted basis.

Row: 16. Real property located outside the United States. Column: (a) F M V.

Row: 16. Real property located outside the United States. Column: (b) U.S. adjusted basis.

Row: 17. Business property located in the United States. Column: (a) F M V.

Row: 17. Business property located in the United States. Column: (b) U.S. adjusted basis.

Row: 18. Business property located outside the United States. Column: (a) F M V.

Row: 18. Business property located outside the United States. Column: (b) U.S. adjusted basis.

Row: 19. Other assets (see instructions). Column: (a) F M V.

Row: 19. Other assets (see instructions). Column: (b) U.S. adjusted basis.

Row: 20. Total assets. Add lines 1 through 5 and lines 6 through 19. Don't include amounts on line 5a in this total. Column: (a) F M V.

Row: 20. Total assets. Add lines 1 through 5 and lines 6 through 19. Don't include amounts on line 5a in this total. Column: (b) U.S.

Liabilities. Row: 21. Installment obligations. Column: Amount.

Row: 22. Mortgages, etc. Column: Amount.

Row: 23. Other liabilities (see instructions). Column: Amount.

Row: 24. Total liabilities. Add lines 21 through 23. Column: Amount.

Row: 25. Net worth. Subtract line 24 from line 20, column (a). Column: Amount.

Page 3 61 fields

1a. Do you have any eligible deferred compensation items? Checking the “Yes” box is an irrevocable waiver of any right to claim any

1a. No.

1b. Do you have any ineligible deferred compensation items? If “Yes,” you must include in income the present value of your account on the

1b. No.

1c. Do you have an interest in a specified tax deferred account? If “Yes,” you must include in income the amount of your entire interest in

1c. No.

1d. Are you a beneficiary of a nongrantor trust? See instructions. Yes.

1d. No.

1d. Check this box to elect under section 877A(f)(4)(B) to be treated as having received the value of your entire interest in the trust (as

2. Recognition of gain or loss on the deemed sale of mark-to-market property. Caution: Don't include in column (a) any property described

Row: 1. Column: (b) F M V on day before date of expatriation.

Row: 1. Column: (c) Cost or other basis.*. *You must identify as “(h)(2)” any property for which you are making the special basis election

Row: 1. Column: (d) Gain or (loss). Subtract (c) from (b).

Row: 1. Column: (e) Gain after allocation of the exclusion amount (see instructions).

Row: 1. Column: (f) Form or schedule on which gain or loss is reported.

Row: 1. Column: (g) Amount of tax deferred (attach computations).

Row: 2. Column: (a) Description of property.

Row: 2. Column: (b) F M V on day before date of expatriation.

Row: 2. Column: (c) Cost or other basis*. *You must identify as “(h)(2)” any property for which you are making the special basis election

Row: 2. Column: (d) Gain or (loss). Subtract (c) from (b).

Row: 2. Column: (e) Gain after allocation of the exclusion amount (see instructions).

Row: 2. Column: (f) Form or schedule on which gain or loss is reported.

Row: 2. Column: (g) Amount of tax deferred (attach computations).

Row: 3. Column: (a) Description of property.

Row: 3. Column: (b) F M V on day before date of expatriation.

Row: 3. Column: (c) Cost or other basis*. *You must identify as “(h)(2)” any property for which you are making the special basis election

Row: 3. Column: (d) Gain or (loss). Subtract (c) from (b).

Row: 3. Column: (e) Gain after allocation of the exclusion amount (see instructions).

Row: 3. Column: (f) Form or schedule on which gain or loss is reported.

Row: 3. Column: (g) Amount of tax deferred (attach computations).

Row: 4. Column: (a) Description of property.

Row: 4. Column: (b) F M V on day before date of expatriation.

Row: 4. Column: (c) Cost or other basis*. *You must identify as “(h)(2)” any property for which you are making the special basis election

Row: 4. Column: (d) Gain or (loss). Subtract (c) from (b).

Row: 4. Column: (e) Gain after allocation of the exclusion amount (see instructions).

Row: 4. Column: (f) Form or schedule on which gain or loss is reported.

Row: 4. Column: (g) Amount of tax deferred (attach computations).

Row: 5. Column: (a) Description of property.

Row: 5. Column: (b) F M V on day before date of expatriation.

Row: 5. Column: (c) Cost or other basis*. *You must identify as “(h)(2)” any property for which you are making the special basis election

Row: 5. Column: (d) Gain or (loss). Subtract (c) from (b).

Row: 5. Column: (e) Gain after allocation of the exclusion amount (see instructions).

Row: 5. Column: (f) Form or schedule on which gain or loss is reported.

Row: 5. Column: (g) Amount of tax deferred (attach computations).

Row: 6. Column: (a) Description of property.

Row: 6. Column: (b) F M V on day before date of expatriation.

Row: 6. Column: (c) Cost or other basis*. *You must identify as “(h)(2)” any property for which you are making the special basis election

Row: 6. Column: (d) Gain or (loss). Subtract (c) from (b).

Row: 6. Column: (e) Gain after allocation of the exclusion amount (see instructions).

Row: 6. Column: (f) Form or schedule on which gain or loss is reported.

Row: 6. Column: (g) Amount of tax deferred (attach computations).

Row: 7. Column: (a) Description of property.

Row: 7. Column: (b) F M V on day before date of expatriation.

Row: 7. Column: (c) Cost or other basis*. *You must identify as “(h)(2)” any property for which you are making the special basis election

Row: 7. Column: (d) Gain or (loss). Subtract (c) from (b).

Row: 7. Column: (e) Gain after allocation of the exclusion amount (see instructions).

Row: 7. Column: (f) Form or schedule on which gain or loss is reported.

Row: 7. Column: (g) Amount of tax deferred (attach computations).

3. Total. Add the amounts in column (d).

3. Total. Add the amounts in column (e).

4. Total tax deferred. Add the amounts in column (g). Enter here and on Part I I, Section D, line 5.

Page 4 34 fields

1. Are you electing to defer tax under section 877A(b)? Checking the “Yes” box is an irrevocable waiver of any right under any treaty of

1. No.

2. Enter the total tax you would have reported, absent the deferral election, on Form 1040 or 1040-S R, line 24, for the part of the year

3. Enter the total tax for the same part of the tax year determined without regard to the amounts attributable to section 877A(a). Attach

4. Subtract line 3 from line 2. This is the amount of tax eligible for deferral.

5. Enter the total tax deferred from Part I I, Section C, line 4, column (g). If you are filing Form 1040, 1040-S R, or 1040-N R, enter

1. Complete columns (a), (b), and (c) for all property on which you deferred tax on a prior-year Form 8854. Complete column (d) for any

Row: 1. Column: (b) Amount of mark-to-market gain or (loss) reported on prior-year Form 8854.

Row: 1. Column: (c) Amount of tax deferred on prior-year Form 8854.

Row: 1. Column: (d) Date of disposition (if any).

Row: 2. Column: (a) Description of property.

Row: 2. Column: (b) Amount of mark-to-market gain or (loss) reported on prior-year Form 8854.

Row: 2. Column: (c) Amount of tax deferred on prior-year Form 8854.

Row: 2. Column: (d) Date of disposition (if any).

Row: 3. Column: (a) Description of property.

Row: 3. Column: (b) Amount of mark-to-market gain or (loss) reported on prior-year Form 8854.

Row: 3. Column: (c) Amount of tax deferred on prior-year Form 8854.

Row: 3. Column: (d) Date of disposition (if any).

Row: 4. Column: (a) Description of property.

Row: 4. Column: (b) Amount of mark-to-market gain or (loss) reported on prior-year Form 8854.

Row: 4. Column: (c) Amount of tax deferred on prior-year Form 8854.

Row: 4. Column: (d) Date of disposition (if any).

Row: 5. Column: (a) Description of property.

Row: 5. Column: (b) Amount of mark-to-market gain or (loss) reported on prior-year Form 8854.

Row: 5. Column: (c) Amount of tax deferred on prior-year Form 8854.

Row: 5. Column: (d) Date of disposition (if any).

Row: 6. Column: (a) Description of property.

Row: 6. Column: (b) Amount of mark-to-market gain or (loss) reported on prior-year Form 8854.

Row: 6. Column: (c) Amount of tax deferred on prior-year Form 8854.

Row: 6. Column: (d) Date of disposition (if any).

Row: 7. Column: (a) Description of property.

Row: 7. Column: (b) Amount of mark-to-market gain or (loss) reported on prior-year Form 8854.

Row: 7. Column: (c) Amount of tax deferred on prior-year Form 8854.

Row: 7. Column: (d) Date of disposition (if any).

Page 5 23 fields

2. Did you receive any distributions of eligible deferred compensation items for 2025? If "Yes," enter the amount of distribution(s) and

Did you receive any distributions of eligible deferred compensation items for 2025? No

2. Row: 1. Column: Amount of distribution.

Row: 1. Column: Amount withheld at source, if any.

Row: 2. Column: Amount of distribution.

Row: 2. Column: Amount withheld at source, if any.

Row: 3. Column: Amount of distribution.

Row: 3. Column: Amount withheld at source, if any.

3. Did you receive any distributions from a nongrantor trust for 2025? If "Yes," enter the amount of distribution(s) and amount withheld at

3. No.

3. Row: 1. Column: Amount of distribution.

Row: 1. Column: Amount withheld at source, if any.

Row: 2. Column: Amount of distribution.

Row: 2. Column: Amount withheld at source, if any.

Row: 3. Column: Amount of distribution.

Row: 3. Column: Amount withheld at source, if any.

Preparer’s name

Check if self-employed.

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

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Frequently asked questions

Who counts as a covered expatriate?

Generally someone whose average income tax liability or net worth exceeds thresholds set by law, or who cannot certify five years of tax compliance. The dollar amounts adjust periodically, so check the current Form 8854 instructions rather than relying on older figures.

What happens if I never file Form 8854?

Failing to file can itself make you a covered expatriate subject to the exit tax, and a penalty can apply for filing an incomplete or late form without reasonable cause. IRS relief procedures exist for some past expatriates; see irs.gov for current options.

Does giving up a green card trigger this form?

Only for long-term residents, generally people who held a green card in at least 8 of the last 15 tax years. Shorter-term green card holders who abandon status do not file Form 8854, though other filings may still be required.

Form 8854, Initial and Annual Expatriation Statement

What is 8854?

Who files 8854?

How to fill out 8854

Quick fill 8854 on this page

Frequently asked questions

Related forms

Form 1040-NR, U.S. Nonresident Alien Income Tax Return

Form 8938, Statement of Specified Foreign Financial Assets

Form 1040, US Individual Income Tax Return