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Checklist · professional handoff

U.S. renunciation tax checklist

By Danilson Ramos · Founder, Atamatax

Direct answer

A useful tax checklist separates citizenship evidence, the five-year compliance record, the expatriation-year return, Form 8854 facts, asset valuations, and special-asset analysis. It also records who reviewed each item and whether a prepared form was actually filed.

What to know

  • Use the actual expatriation date and correct tax-year forms.
  • Collect filing evidence for five prior tax years.
  • Inventory worldwide assets and liabilities without assuming every item uses mark-to-market.
  • Keep tax documents in secure storage, never ordinary email.

Identity and date

  • • Citizenship and long-term-residence facts.
  • • Other citizenships and residence history.
  • • Consular or administrative event and Certificate of Loss of Nationality where applicable.
  • • The statutory expatriation date used for tax analysis.

Five-year file

  • • Income-tax returns and proof of filing.
  • • FBAR confirmations.
  • • Forms 8938, 8621, 3520/3520-A, 5471, 8865, 8858, and other applicable forms.
  • • Tax, interest, penalty, amendment, and notice records.

Assets and final year

  • • Worldwide asset and liability inventory with basis and valuation evidence.
  • • Deferred compensation, pensions, tax-deferred accounts, and trust interests.
  • • PFIC election and holding history.
  • • Dual-status or other final-year filing analysis and initial Form 8854 filing instructions.

Free pre-renunciation assessment

See what to resolve before you set a date.

Five-year compliance, Form 8854, covered-expatriate indicators and the assets with their own rules — in ranges, with the order to fix things in. The exit-tax figure and the citizenship step follow with a professional and the Department of State.

Start the pre-renunciation check

Ready to build the case? Open a secure readiness case.

Questions

Should I email statements to a preparer?

Use a secure document portal with controlled, time-limited access rather than ordinary email.

Does a completed checklist mean I am compliant?

No. It organizes evidence; filing and professional review remain separate statuses.

Primary sources

Rules checked September 7, 2026. Use the form and instructions for the actual expatriation year.