What is the purpose of Form 8854, Initial and Annual Expatriation Information Statement, and where can I get the form?

The expatriation tax provisions apply to U.S. citizens who have relinquished their citizenship and to long-term permanent residents (green card holders) who have ended their U.S. residency. The Form 8854 is used by individuals who have expatriated to inform the IRS of their expatriation and certify they have complied with all federal tax obligations for the 5 tax years preceding the date of their expatriation.