US Exit Tax Calculator

If you are renouncing US citizenship or abandoning a long-term green card, you may owe a "mark-to-market" exit tax under IRC Section 877A. Check if you are a "covered expatriate" and estimate your tax exposure.

Covered expatriate test

You are a "covered expatriate" if you meet ANY of these three tests:

Average annual US net income tax for last 5 years

Tax liability test: ≥ $201,000 (2025 threshold) = covered expatriate

Net worth on expatriation date

Net worth test: ≥ $2,000,000 = covered expatriate

Have you certified full US tax compliance for last 5 years?

Non-compliance test: failed to certify = covered expatriate

Assets (for mark-to-market)

List your assets. Exit tax treats all assets as if sold on expatriation date.

Exit tax analysis

Three covered expatriate tests

Mark-to-market calculation

Special asset rules

⚠️ Seek specialist advice before expatriating. Exit tax is one of the most complex areas of US international tax law. The interaction with FBAR, foreign trust rules, and deferred compensation rules can dramatically affect the total tax cost of renouncing. Consult a US tax attorney or CPA specialising in expatriation.