If you renounced your U.S. citizenship or terminated your long-term resident status in 2009, special expatriation rules apply to you if any of the following statements apply.

1. Your average annual net income tax for the 5 years ending before the date of expatriation or termination of residency is more than $145,000
2. Your net worth is $2 million or more on the date of your expatriation or termination of residency.
3. You fail to certify on Form 8854 that you have complied with all U.S. federal tax obligations for the 5 years preceding the date of your expatriation or termination of residency.

Note. If you expatriated before June 17, 2008, the expatriation rules in effect at that time continue to apply. If you expatriated after June 16, 2008, and before January 1, 2009, you may have a reporting obligation. See chapter 4 in Publication 519, U.S. Tax Guide for Aliens, for more information.