Who Must File Form 8854 to the IRS?
If you meet one of the statuses below, you should file form 8854 in one year
after abandoning the status as a lawful permanent resident (LPR) of the United States.
1. U.S. citizens
2. Long-term resident and abandoned green card after 2009.
If you are short- term resident or abandoned green card before 2009,
you don’t have to file the expatriation tax and form 8854.
USCPA Sophie Luo (羅霞) reminds you that if you are subject to the expatriation tax, you should file it to the IRS as soon as possible.
Welcome to read our article to learn more: How to Determine a Long-Term Resident in USA?
If you have any questions or need further help,
please contact us at the USCPA Sophie Luo (羅霞) +886 980919600
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