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Official form guide
Form W8CE: Notice of Expatriation and Waiver of Treaty Benefits
IRS Form W-8CE is a notice that a covered expatriate individual must give to a payer to inform them of expatriation status; it applies to those whose net worth is $2 million or more, or whose average annual tax liability exceeds $206,000, and must be filed by the earlier of the day before the first post‑expatriation distribution or 30 days after the expatriation date.
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IRS Form W8CE - Notice of Expatriation and Waiver of Treaty Benefits
IRS Form W-8CE is a notice that a covered expatriate individual must give to a payer to inform them of expatriation status; it applies to those whose net worth is $2 million or more, or whose average annual tax liability exceeds $206,000, and must be filed by the earlier of the day before the first post‑expatriation distribution or 30 days after the expatriation date.
Risk Radar
Scan points- 1Failing to file Form W-8CE by the required deadline triggers a mandatory 30% withholding on taxable payments.
- 2Leaving the expatriation date blank or entering an incorrect date.
- 3Omitting the U.S. taxpayer identification number.
- 4Failing to sign the certification under penalties of perjury.
- 5Not providing the current mailing address when it differs from the permanent address.
Plain English
Form W-8CE tells a payer that you are a covered expatriate and that special tax rules apply. You fill in your name, tax ID, address and the date you gave up U.S. citizenship or residency, then sign under penalty of perjury. Give the completed form to each payer of the affected income.
Submission Date
- Filing date: 2025-10-30 22:10:14
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a covered expatriate who had any of the items identified in boxes 1‑4 on the day before your expatriation date.
- Do not use it when you are not a covered expatriate (i.e., you do not meet any of the covered expatriate criteria).
- Check Form 8854 instead when you need to file the expatriation tax return or make the election to pay tax on a trust interest.
Form selector
Use this form or another form?
Need to file the expatriation tax return
Form 8854 is required for all expatriates to report expatriation and make tax elections
✓ Confirm you have completed Form 8854 and attached any required valuation letters
Reporting trust income on individual return after election
Form 1040 (or Form 1040‑NR) is where the election on Form 8854 is attached and tax on the trust is reported
✓ Verify you are using the correct individual income tax form for your residency status
Non‑resident alien expatriate filing
Non‑resident expatriates attach Form 8854 to Form 1040‑NR to report tax
✓ Ensure you select the correct non‑resident filing form
Deadline or filing window
The filing window opens on the day before the first distribution after the expatriation date and closes at the earlier of that day or 30 days after the expatriation date for each specified account. No extension is provided; the form must be given to the payer within this period.
Checklist
What you need before filling it out
Name of owner
Your legal name as it appears on tax records · Form field on page 1
U.S. taxpayer identification number
Social Security Number or ITIN · Form field on page 1
Expatriation date
Date you relinquished citizenship or ceased LPR status · Form field on page 2
Certification under penalties of perjury
Signature and date · Bottom of form page 1
Current mailing address (if different)
Mailing address details · Form field on page 1
Before you submit
- 1Confirm you are a covered expatriate meeting at least one of the criteria
- 2Enter your full legal name in the "Name of owner" field
- 3Provide your U.S. taxpayer identification number in the appropriate box
- 4List your permanent address exactly as required
- 5If different, fill in the current mailing address including suite or P.O. box
- 6Enter the correct expatriation date (the day you relinquished citizenship or ceased LPR status)
- 7Sign and date the certification under penalties of perjury
- 8Give the completed Form W-8CE to each payer of the affected income
How to file this form
- 1Determine eligibility as a covered expatriate
- 2Complete all required fields on Form W-8CE, including name, TIN, addresses, and expatriation date
- 3Sign the certification under penalties of perjury
- 4Deliver the signed form to each payer of the specified income
- 5Retain a copy of the delivered form for your records as proof of filing
Known limitations
- 1The form does not apply to individuals who are not covered expatriates
- 2Dual‑citizen individuals who meet the residency‑limit exception are exempt
- 3Persons who relinquished citizenship before age 18½ with limited U.S. residency are exempt
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
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Fillable formOpen in Editor->Form W-8CE (Rev. October 2025) is the current edition; the form directs users to www.irs.gov/FormW8CE for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form reads Rev. October 2025
- Fee — Not stated in the official source — verify on the agency site
- Mailing address — Not stated in the official source — verify on the agency site
- Signature — confirm you sign under penalties of perjury
Quick Facts
Downloads
After you file
- 1Keep the original copy of Form W-8CE in your personal records
- 2Monitor the payer’s withholding to ensure the correct 30% rate is applied only if required
- 3If you made the election, confirm receipt of the IRS valuation letter ruling
- 4File Form 8854 with your tax return as required
- 5Contact the payer to correct any errors on the form promptly
Sources
- SRCForm p.1 — revision date reads Rev. October 2025
- SRCForm p.1 — URL www.irs.gov/FormW8CE provided for latest information
- SRCForm p.1 — covered expatriate definition includes net worth $2 million or more
- SRCForm p.1 — covered expatriate definition includes average annual net income tax liability > $206,000 for 2025
- SRCForm p.2 — Who Must File statement requiring covered expatriates to give Form W-8CE to payer
- SRCForm p.2 — When To File instruction: file on earlier of (a) day before first distribution after expatriation date, or (b) 30 days after expatriation date
- SRCForm p.2 — Election to pay tax on trust interest made on Form 8854
- SRCForm p.2 — Attach valuation letter ruling to Form 8854 and file with Form 1040 or Form 1040‑NR
- SRCForm p.2 — Keep a copy for your own records
- SRCForm p.2 — Do not send Form W-8CE to IRS address; give it to the payer
Common confusion points
Do I need to send Form W-8CE to the IRS?
The form is for the payer, not the IRS.
→ Confirm you are delivering it only to the payer.
What if my expatriation date changes?
The form requires the actual date of relinquishment.
→ Update the form with the correct date before giving to payer.
Is my dual citizenship an automatic exemption?
Only if you meet specific residency limits.
→ Verify you satisfy the dual‑citizen exception criteria.
Do I need to attach Form 8854 to Form W-8CE?
Form 8854 is a separate filing.
→ Ensure Form 8854 is filed separately with the IRS.
What if I forget to sign the certification?
Signature is required under penalties of perjury.
→ Check that the signature and date are present.
Can I use an older revision of Form W-8CE?
The source specifies Rev. October 2025 as current.
→ Confirm the form revision date matches October 2025.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8854 — file corrected election if valuation letter missing
Questions about IRS Form W8CE
What is IRS Form W8CE used for?
Form W-8CE tells a payer that you are a covered expatriate and that special tax rules apply. You fill in your name, tax ID, address and the date you gave up U.S. citizenship or residency, then sign under penalty of perjury. Give the completed form to each payer of the affected income.
Who must file IRS Form W8CE?
Covered expatriates who had any of the items listed in boxes 1 through 4 on the day before their expatriation date must file IRS Form W-8CE.
What information does IRS Form W8CE require?
The form collects the owner’s name, U.S. taxpayer identification number, permanent and mailing addresses, and the expatriation date, and includes a certification under penalties of perjury.
When is IRS Form W8CE due?
File Form W-8CE on the earlier of (a) the day before the first distribution after the expatriation date, or (b) thirty (30) days after the expatriation date for each specified tax‑deferred account, item of deferred compensation, or interest in a nongrantor trust.
Where do I file IRS Form W8CE?
Give Form W-8CE to each payer of the income described; do not send it to the IRS.
How do I complete IRS Form W8CE?
Enter the owner’s name, U.S. taxpayer identification number, and permanent address in the top section. Provide the expatriation date and, if different, a current mailing address. Sign the certification under penalties of perjury. Deliver the completed form to each payer.
What happens if IRS Form W8CE is filed incorrectly?
If the form is not provided correctly, the payer must withhold 30% on any taxable payment to the covered expatriate.
Do I need to send Form W-8CE to the IRS?
The form is for the payer, not the IRS. Confirm you are delivering it only to the payer.
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