Form 8854, Initial and Annual Expatriation Information Statement (PDF), has been revised to permit individuals to meet the new notification and information reporting requirements imposed by AJCA.

• 据悉，美国是唯一一个要求在海外生活的公民为海外收入交纳联邦税赋的发达国家。对于长期旅居国外的人来说，双重课税尤其让人恼火，他们必须年复一年地向美国纳税，但却享受不到什么好处。