Who has to File IRS Form 8854? US citizens who arerenouncing their citizenshipmust file Form 8854. Certain long-term residents must also file this form when terminating their US residency. Specifically, US residents who have held a Green Card for at least eight out of the past 15 years must...
Expatriation, Form 8854, Invalidation of IRS Notice, and Next StepsSheppard, Hale E.International Tax Journal