Free · ranges, not figures · result before email
What should I resolve before renouncing U.S. citizenship?
The five years before you expatriate — every return and information form — because Form 8854 asks you to certify them. Then whether you are a covered expatriate (the net worth, tax liability and certification tests), and the assets with their own rules. The order matters: history first, the analysis second, the date last.
This assessment reads your situation in ranges, flags what needs resolving and where a covered-expatriate review is required, and opens a PFIC, company or trust check only where your facts point.
Check what to resolve first
Your status and ties, the last five years, rough wealth and tax bands, and what you own. The result shows what needs resolving before a date is set, and where a covered-expatriate analysis is needed.
About 4 minutes. Results before any email.
What the assessment looks at
- Your status and ties
- Citizen, accidental American or long-term resident; other citizenships; years of U.S. residence.
- The last five years
- Returns and FBARs — the certification on Form 8854.
- Net worth and tax paid
- In ranges, against the year's verified thresholds.
- What you own
- Funds, pensions, companies, trusts, retirement accounts, deferred compensation, real estate.
- Contact from the IRS
- An open matter comes before any date.
Who it is for
U.S. citizens (including accidental Americans) and green card holders of 8 or more of the last 15 years who are considering expatriation — or have already done it and need the final-year filings.
What it does not do
It does not decide covered-expatriate status, calculate the exit tax, or deal with the State Department process. It tells you what to resolve, in what order, and when a specialist is needed.
Questions people ask
What do I need before renouncing U.S. citizenship?
On the tax side: U.S. returns and information forms in order for the five years before the year you expatriate (you certify that on Form 8854), an answer to whether you are a covered expatriate, and a plan for assets with their own exit-tax rules — retirement accounts, deferred compensation, trusts, funds and companies. Citizenship itself is renounced through the Department of State.
Am I a covered expatriate?
Generally if any of three tests is met: average annual net income tax for the five prior years above an indexed amount ($211,000 for 2026), a net worth of $2 million or more, or an inability to certify five years of compliance. Two narrow exceptions relieve the first two tests — not the certification. Whether you are covered is a professional's analysis; this assessment says when one is required.
I have missing years. Can I still renounce?
You can renounce, but you could not certify five years of compliance, which by itself makes a person a covered expatriate whatever their wealth. Missing years are usually put right first — the catch-up routes apply.
Does this calculate the exit tax?
No. It identifies what needs resolving and whether a covered-expatriate analysis is needed, and hands over to a secure readiness case and a specialist for the figures.