Does anyone have experience with IRS form 8854? This form has to be filled by US citizens or, as in my case, by residents who leave permanently US and move abroad.
I have read the instructions but there are a few points that I do not get.
Does anyone that fills this form for the first time have to complete schedule B ? Or this is only for those people required to satisfy the requirements of section 6039G(b)(5) ?
There are a few contractitory sentences in the instructions...
