I relinquished U.S. citizenship years ago, never filed, and only recently learned about Form 8854. Can the former-citizen relief procedures still help?
I am living in Portugal and gave up U.S. citizenship after 2010. I never filed U.S. returns because I genuinely did not understand that I still had annual obligations while I was abroad. My finances are modest, my net worth is comfortably below $2 million, and the actual tax would likely be small after foreign tax credits. I recently discovered the Relief Procedures for Certain Former Citizens and am trying to figure out whether they are still active and whether they are only for extreme cases.
I do not want a vague answer. If the program still exists without a fixed end date and requires a complete six-year submission with low aggregate tax liability, that would completely change how I approach cleanup.
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