Form 8854

[The Real Halloween]

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.

[sjrcpa]

@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 Real Halloween]

@sjrcpa Thanks so much for references!

[sjrcpa]

You're welcome.