For 2007, the average annual net income tax liability for the 5 taxable years ending before an individual expatriated has increased to $136,000 ($139,000 for 2008). See U.S. expatriate, After June 3, 2004 below for more information.

File Form 706-NA at the Internal Revenue Service Center listed under Where To File on page 2.

The Small Business and Work Opportunity Tax Act of 2007, P.L. 110-28, extends the application of income tax return preparer penalties to all tax return preparers. See Penalties, Return preparer on page 2 for more information.