Expatriation tax provisions apply to U.S. citizens who have relinquished their citizenship and long-term residents who have ended their residency (expatriated). Form 8854 is used by individuals who have expatriated on or after June 4, 2004. Current Revision Form 8854 PDF Instructions for Form 8854 (Print Version PDF) Recent Developments Change of address for SBSE Advisory Office -- 17-MAY-2024 Other Items You May Find Useful All Form 8854 Revisions About Publication 519, U.S. Tax Guide for Aliens Other Current Products Related About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
