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See Second Proviso to Rule 114bfillup Form

See Second Proviso to Rule 114bfillup Form

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in this video we'll be going over IRS form 8854 initial and annual expatriation statement this tax form is used by either US citizens or long-term residents who have decided to relinquish their citizenship or residency on or after June 17th 2008 the annual filing of IRS form 854 is used by exp Patriots uh not only to certify their continued compliance but also the compliance with tax obligations for the five years prior to expatriation so uh we'll walk through each of the parts of this form in in the case of our hero John do uh generally everyone that files has to file part one and there are three parts to this so part one is the general information that everyone is required to file and this most mostly will stay the same with each subsequent filing part two is the initial expatriation statement for persons who expatriated in the uh tax year of filing so in this case 2023 and then in part four is for everyone who expatriated uh prior to 2023 and it's their annua

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