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Level 6
Sep 24, 2020 3:39 AM UTC
Question

Form 8854

According to the f8854 instructions, you must file form 8854 if you are a long-term resident (LTR), and terminated your residency status in 2019.


TP surrendered his green card (via Form I-407) on August 31, 2019 before he became a LTR (did not meet 8 out of the last 15 tax years test).

As he is not an expatriate, should form 8854 be filed together with form 1040NR especially Form 8854 Part 2 Sections A, B and C?


Thanks for your time and attention.

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3 replies

sjrcpa
Level 15
Sep 24, 2020 6:22 PM UTC

@The Real Halloween  Have you pulled IRS Publications 54 https://www.irs.gov/forms-pubs/about-publication-54 and 519 https://www.irs.gov/forms-pubs/about-publication-519 ?

They have a wealth of information for these situations, written in plain English.

The more I know the more I don’t know.
Level 6
Sep 26, 2020 2:44 AM UTC

@sjrcpa Thanks so much for references!

sjrcpa
Level 15
Sep 26, 2020 7:56 PM UTC

You're welcome.

The more I know the more I don’t know.