Hello all,
I have been a permanent resident for 9 years. I gave up my green card on January 29, 2014 by filing a 401 at the US Embassy.
I am trying to figure out if every expatriate must file form 8854 or only those who qualify under "Who must file" on the form instructions.
Does ^ this mean that if the following statements don't apply I don't have to file this form?Expatriation AfterJune 16, 2008
The rules in this section apply to persons who are considered to have expatriated after June 16, 2008.
Who Must File
If you expatriated after June 16, 2008, the expatriation rules apply to you if any of the following statements apply.
Is this talking about the current form itself? So I do have to file it? How can I fail to certify on a form I have not filed yet?
Your average annual net income tax liability for the 5 tax years ending before the date of expatriation is more than the amount listed next.
$139,000 for 2008.
$145,000 for 2009.
$145,000 for 2010.
$147,000 for 2011.
$151,000 for 2012.
$155,000 for 2013.
Your net worth was $2 million or more on the date of your expatriation.
You fail to certify on Form 8854 that you have complied with all federal tax obligations for the 5 tax years preceding the date of your expatriation.
None of those statements apply to me... so, do I still have to file the form?You expatriated before 2013 and you:
Deferred the payment of tax,
Have an item of eligible deferred compensation, or
Have an interest in a nongrantor trust.
Covered expatriate. You are a covered expatriate if at least one of the statements in paragraphs (1), (2), or (3), set out above (under Who Must File) applies.
If so, Would I have to wait until next year filing to be able to file this form with my taxes? So the earliest I could file it would be Jan 2015, right?
I have read lots of sites and they all say different things... I would really appreciate some guidance with it. Talked to my CPA and he is not sure.. Talked to IRS and they cannot help me as I am not longer a US Citizen...
Thanks!

