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Form W8CE: Notice of Expatriation and Waiver of Treaty Benefits
IRS Form W-8CE is a Notice of Expatriation and Waiver of Treaty Benefits that notifies payers about covered expatriates. A key threshold for 2025 is an average annual net income tax liability exceeding $206,000.
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IRS Form W8CE - Notice of Expatriation and Waiver of Treaty Benefits
IRS Form W-8CE is a Notice of Expatriation and Waiver of Treaty Benefits that notifies payers about covered expatriates. A key threshold for 2025 is an average annual net income tax liability exceeding $206,000.
Risk Radar
Scan points- 1Failing to give Form W-8CE to the payer is incorrect; do not send it directly to the IRS.
- 2Filing without certifying under penalties of perjury on Form W-8CE.
- 3Giving the form to the IRS instead of directly to the payer.
- 4Not including the required Expatriation date correctly.
- 5Omitting the current mailing address when it differs from permanent address.
Plain English
This form tells the person paying you money (the payer) that you qualify as a 'covered expatriate.' This status subjects you to special U.S. tax rules because you have given up your citizenship or stopped being a long-term resident. By filing Form W-8CE, you help ensure proper withholding and reporting of your 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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Glossary Terms
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What this form is for
- Use this form when you are a covered expatriate and must notify your payer of this status.
- Do not use this form if you are an expatriate but had none of the four specified items (Deferred Compensation, Tax Deferred Account, Nongrantor Trust) on the day before your expatriation date.
- Check Form 8854 instead when certifying compliance with federal tax obligations for the preceding 5 tax years.
Form selector
Use this form or another form?
You are a covered expatriate but have no specified items
You still must file this form to notify payers of your status.
✓ Check that you meet one of the three criteria listed on page 1.
You are an expatriate and had a Specified Tax Deferred Account
Checking box 3 notifies the payer about this specific item's waiver rights.
✓ Ensure you check the corresponding box before signing.
You have elected to pay tax currently on your trust interest
This election must be made by checking the fourth box and is tied to receiving an IRS letter ruling.
✓ Verify that the date listed aligns with when you received the valuation letter ruling.
Deadline or filing window
The filing trigger is tied to distributions or 30 days after expatriation. The form must be filed on the earlier of these two dates for each specified account or item, and no extension date is listed in this summary section.
Checklist
What you need before filling it out
Expatriation Date
The date you relinquished U.S. citizenship or ceased to be a lawful permanent U.S. resident · Form W-8CE (p.1 & p.2)
Covered Expatriate Status
Must meet one of three criteria: income > $206k, net worth $ge$ $2 million, or failure to certify compliance on Form 8854 · Form W-8CE (p.1)
When To File Deadline
Earlier of: (a) day before first distribution OR (b) 30 days after expatriation date for specified items · Form W-8CE (p.2)
Payer Information
Name and Account Number (or other identifying information) of the entity paying the income · Form W-8CE (p.1)
Waiver Election Checkboxes
Boxes 1 through 4 on page 1 · Form W-8CE (p.1)
Before you submit
- 1Confirm you have filled out all required fields, including Name of owner and U.S. taxpayer identification number.
- 2Verify that the Permanent Address and Current Mailing Address (if different) are complete with city, state/province, postal code, and country.
- 3Ensure the Expatriation date is correctly entered as your relinquishment or cessation date.
- 4Check the box(es) corresponding to all items you had on the day before expatriation (Boxes 1-4).
- 5If applicable, ensure you have obtained a letter ruling from the IRS regarding trust value if checking Box 4.
- 6Sign and date the form before submitting it to the payer.
- 7Keep a copy of the completed Form W-8CE for your own records.
How to file this form
- 1Complete all required fields on Form W-8CE, including providing your U.S. taxpayer identification number and confirming your expatriation date.
- 2Check the appropriate box(es) to notify the payer about specific items (e.g., Eligible Deferred Compensation Item).
- 3Sign and date the form after filling it out completely.
- 4Give Form W-8CE to each respective payer of the income described on the form, ensuring you keep a copy for your records.
Known limitations
- 1A U.S. citizen who became a citizen of another country at birth can be an exception if they continue to be taxed as a resident of that other country, were a resident of the United States for no more than 10 tax years in the last 15-tax-year period ending with the expatriation year.
- 2An individual who relinquished U.S. citizenship before age 18½ can be an exception if they were a resident of the United States for no more than 10 tax years prior to their expatriation date.
- 3The average annual net income tax liability threshold of $206,000 is indexed for inflation; users must check Instructions for Form 8854 for adjusted amounts in years after 2025.
- 4An individual can be a covered expatriate if their net worth was $2 million or more on the date of expatriation, even if they meet neither of the other two criteria.
- 5If an expatriate is a long-term resident (lawful permanent resident in at least 8 out of the last 15 tax years ending with the year of expatriation), they must provide Form W-8CE to the payer.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision October 2025 (Rev. 10-2025). The form directs users to www.irs.gov/FormW8CE for the latest information regarding Form W-8CE.
What changed or needs a fresh check
- Edition date — confirm it reads October 2025 (Rev. 10-2025).
- Future Developments link — confirm the URL is www.irs.gov/FormW8CE.
- Required submission method — give this form to the payer; do not send it to the IRS initially.
- Covered Expatriate Net Income Threshold (for 2025) — confirm the amount reads $206,000.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form W-8CE for personal records.
- 2All expatriates must also file Form 8854 with the Internal Revenue Service.
- 3If electing to pay tax currently on trust interest, attach the IRS valuation letter ruling to Form 8854 when filing it with Form 1040 or Form 1040-NR.
- 4The election to pay tax currently is not valid unless the income tax return is filed by the due date (including extensions).
- 5If a payer does not receive the necessary documents/information, they must withhold 30% on any taxable distributions from the trust.
Sources
- SRCForm W-8CE (Rev. October 2025) is titled Notice of Expatriation and Waiver of Treaty Benefits.
- SRCThe form must be given to the payer, not sent to the IRS (Form p.1).
- SRCA covered expatriate is defined as meeting one of three criteria on the date of expatriation (Form p.1).
- SRCFor 2025, an average annual net income tax liability over $206,000 qualifies someone as a covered expatriate (Form p.1).
- SRCThe filing deadline is the earlier of: (a) day before first distribution on or after expatriation, or (b) 30 days after expatriation for specified items (Form p.2).
- SRCAll expatriates must file Form 8854 with the Internal Revenue Service (Form p.2).
Common confusion points
Who receives Form W-8CE?
Give this form to the payer; do not send it directly to the IRS.
→ Confirm the instruction 'Give this form to the payer' on page 1.
What is my expatriation date?
It is the date you relinquished U.S. citizenship or the date you stopped being a lawful permanent U.S. resident.
→ Check the definition provided in the Expatriate section and Page 2 header.
When must I file Form W-8CE?
File it on the earlier of (a) the day before the first distribution after expatriation, or (b) within 30 days after expatriation for specified accounts/items.
→ Look at the 'When To File' section on page 2.
What if I elect to pay tax currently on my trust interest?
You must obtain an IRS letter ruling stating the value as of the day before expatriation, and then make this election on Form 8854.
→ Review the 'Deferred compensation items' section on page 2.
Does giving Form W-8CE to the payer mean I am done with filing?
No; all expatriates must also file Form 8854 with the IRS.
→ Check the 'Who Must File' section on page 2.
What happens if the payer doesn't have my documents?
The election is not valid, and the payer must withhold 30% on any taxable distributions from the trust.
→ Read the consequence listed under 'If you do not provide such documents...' on page 2.
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Questions about IRS Form W8CE
What is IRS Form W8CE used for?
This form tells the person paying you money (the payer) that you qualify as a 'covered expatriate.' This status subjects you to special U.S. tax rules because you have given up your citizenship or stopped being a long-term resident. By filing Form W-8CE, you help ensure proper withholding and reporting of your income.
Who must file IRS Form W8CE?
Covered expatriates are required to give Form W-8CE to the payer if they meet certain criteria on the day before their expatriation date.
What information does IRS Form W8CE require?
The form collects identification details like the Name of owner and U.S. taxpayer identification number, along with addresses for both permanent and current mailing locations.
When is IRS Form W8CE due?
Form W-8CE must be filed on the earlier of (a) the day before the first distribution on or 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?
The form must be given to each payer of the income described earlier; it should not be sent directly to the IRS.
How do I complete IRS Form W8CE?
The owner certifies under penalties of perjury that they are a covered expatriate on Form W-8CE. The filer must complete all required fields, including their permanent and current addresses, before giving it to the payer.
What happens if IRS Form W8CE is filed incorrectly?
If a payer does not receive this notification, they may have a requirement to withhold tax under section 877A or report information to the IRS. If the covered expatriate makes an election without proper documentation, withholding remains at 30%.
Who receives Form W-8CE?
Give this form to the payer; do not send it directly to the IRS. Confirm the instruction 'Give this form to the payer' on page 1.
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