Table of Contents

• Instructions for Form 8854 - Main Contents
  • Future Developments
  • General Instructions
  • Purpose of Form
    • Date of relinquishment of U.S. citizenship.
    • Date of termination of long-term residency.
    • Expatriation AfterJune 3, 2004, andBefore June 17, 2008
    • Expatriation AfterJune 16, 2008
  • Specific Instructions
  • Part I — General Information
  • Part II—For PersonsWho ExpatriatedAfter June 3, 2004, andBefore June 17, 2008
  • Part III—For PersonsWho ExpatriatedAfter June 16, 2008, andBefore January 1, 2012
  • Part IV—For PersonsWho ExpatriatedDuring 2012
    • Section A—Expatriation Information
    • Section B—Property Ownedon Date of Expatriation
    • Section C—Deferral of Tax
  • Part V—Balance Sheet and Income Statement
    • Who Must Complete
    • Schedule A—Balance Sheet
    • Schedule B–Income Statement
  • Signature
  • Paperwork Reduction Act Notice.