# US tax forms post renunciation of citizenship



## amills

I had dual US & UK nationality. I renounced my US citizenship in October 2013 upon returning to the UK. I know I have to file form 8854. My tax adviser said I file 1040NR as a non-resident alien but I think he may be mistaken. Surely I file the usual 1040 as a US resident until for the time up to October. Does anyone know?

I have not had any US income since my return in October and I'm not a "covered expatriate" (assets of $2 million, etc.).

Many thanks for any advice you can give me.


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## DavidMcKeegan

Hi Amills,

Actually your tax preparer is correct, you would file the 1040NR. For the 2013 tax year you would be considered "dual status" (you were both a resident and a non resident), and according to the IRS website, if you were a non resident at the end of the year;

"You must file Form 1040NR, U.S. Nonresident Alien Income Tax Return or Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U.S. resident on the last day of the tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a resident. You can use Form 1040, U.S. Individual Income Tax Return as the statement, but be sure to mark "Dual-Status Statement" across the top."


If you want more information, you can view the IRS page, http://www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Dual-Status-Aliens.

**Please note that most preparers (in practice) will complete the standard 1040 to determine your liability while still a resident, and then flow that information over to the 1040NR. The 1040NR will be the main item of your return, but it is entirely possible for both forms to be included.

I hope this helps!

David McKeegan


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## amills

Thank you very much. Your answer has given me faith in the tax preparer! Thanks also for the link to the Taxation of Dual-Status Aliens. I'll read this in the morning when I'm feeling more alert. Tending to be a little nervous about getting everything right - I don't find all the detail and wording easy to understand.


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## amills

Oh. It so happens I'm using your company to do my return!


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