About Expatriation Tax Calculator
The US expatriation tax under IRC section 877A: the covered expatriate tests, the 2026 exclusion amount, and the mark-to-market charge, computed from the published figures.
What is on this site
One question, "exit tax calculators", answered with a calculator that works on the page with no account, 3 guides on the questions around it, a data table you can cite (the figures and their method), and the sources every figure rests on.
- Am I a covered expatriate? The three tests for 2026: Net worth of $2,000,000, average annual net income tax above $211,000 for 2026, or failure to certify on Form 8854. Meet any one and the exit tax applies.
- The 877A exclusion amount for 2026: $910,000: The section 877A(a)(3) exclusion is $910,000 for taxable years beginning in 2026. How it is allocated across assets, and why it is once in a lifetime.
- Form 8854: the certification that decides your status: Form 8854 is where you certify 5 years of federal tax compliance. Fail to file it, or fail to certify, and you are a covered expatriate whatever your net worth.
Reach us
Contact for a question about the site, or enquiries@expatriationtaxcalculator.com. The legal terms are on Terms and Privacy.
Expatriation Tax Calculator is an independent information site operated by Ellul Solutions Ltd. It is not affiliated with the Internal Revenue Service, the Department of State or any government body, and nothing here is tax or legal advice. Section 877A turns on valuations, asset character and elections that a calculator cannot see, confirm your position with a US cross-border tax adviser before acting.