Electronic filing guidelines for noncalculating Form 8854

Alerts and notices

Form 8854, Initial and Annual Expatriation Statement, is entered in the Non Calculating folder. Form 8854 can be electronically filed with Form 1040NR returns except when there is the following:

  • Situations that require an additional statement
  • Form 8854, Page 3, Section B
  • Form 8854, Page 4, Section C

Form 8854, Page 1, Part I, Line 1

  • A phone number is required in one of the following fields.
    • Last field in the Line 1 section
    • Foreign phone number field in Screen 1040
    • Daytime telephone/ext number field in Screen 1040
  • Entries in the address fields of Line 1 are not included in the electronically filed Form 8854. Instead, the address information for Line 1 repeats the address entered in Screen 1040.

Form 8854, Page 1, Part I, Lines 2 and 3

These fields are required for electronic filing of Form 8854. When entering a different address than entered on Screen 1040, use the country code drop-down list to select the appropriate country. 

Form 8854, Page 1, Part I,  Line 7a

This field is required for electronic filing of Form 8854. Use the country code drop-down list to select the appropriate country.