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  1. Hi Tara,

    I asked around in the office about your question. Consensus was “yeah but . . . .” 🙁

    The better thing for me to do is generate a really good blog post about dual status returns. They are a PITA. Well, they are a PITA in the same way that building a bridge is a PITA. The concepts are known. But the implementation takes work to do it right.

  2. Hi Phil, Your website has really helped me understand the logistics of filing a dual-status return. Thank you. I have a question about how to port the income I earned while I was a U.S. citizen (reported on my 1040) to my 1040NR. Would this go on Line 22 of the 1040NR and the Schedule OI (Section L)? I renounced my U.S. citizenship in September, 2014. Thanks a lot!

  3. There is no guidance on full year or part year reporting for expatriates for FinCen Form 114. So until further notice you’re on your own, according to the IRS. This is actually the subject of next Tuesday’s Expatriation email.

  4. “Phil” expatriates/expatriated in Feb 2015, so his “2015 – FinCen Form 114” is presumably part year also — the US has no business inquiring about any of his accounts opened after expatriation, nor for that matter any change in balance on existing accounts.

    What is the best way to complete a ‘part year’ 114? To the best of my knowledge the IRS simply has no process or mechanism for this.

  5. @Alfonso,

    The blog post will go up tomorrow about the Philadelphia address, along with a separate blog post about an anecdotal success about delivering Form 8854 by FedEx.

    Short answer: official rules say mail only, unofficially, you might give FedEx a try. The IRS address is on Market Street in Philadelphia.

    Don’t forget to subscribe to the Expatriation Only email list. The answer went out this morning on the list. 🙂

  6. Is there a street address for the 8854?

    The instructions list a generic po box in philly. I assume 99% of people filing the 8854 are abroad and as such need a street address for the philadelphia filing address listed.


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