Sources
Every figure and rule on this site is traced to a primary source below: IRS guidance, the Internal Revenue Code, Treasury regulations, and the Federal Register. Where a 2026 figure relies on a revenue procedure we are still cross-checking against a second reading, we note it on the page.
01 IRS — Expatriation TaxCovered-expatriate tests, income-tax thresholds by year, mark-to-market overview. 02 IRS — Instructions for Form 8854 (2025)Net-worth test, 206,000 (2025) income threshold, 890,000 (2025) exclusion, $10,000 penalty, deferred comp and account rules. 03 Cornell Legal Information Institute — 26 U.S. Code §877AStatutory text: deemed sale, exclusion, deferred compensation, specified tax-deferred accounts, non-grantor trusts. 04 Federal Register — Section 2801 Final Regulations (2025)Tax on US recipients of gifts/bequests from covered expatriates; effective Jan 14, 2025. 05 eCFR — 26 CFR Part 28 (Section 2801)Current regulations implementing the Section 2801 tax and Form 708. 06 Federal Register — CLN fee reduction to $450 (2026)Renunciation fee reduced from $2,350 to $450, effective April 13, 2026. 07 Rev. Proc. 2025-32 — 2026 inflation-adjusted items2026 figures: income threshold $211,000, gain exclusion $910,000.
Last verified JUN 2026. Figures are for the tax years stated and may change. This page is informational, not tax advice.