Final Rules re: IRS Section 2801 and Form 708

Dec 26, 2012
Reaction score
I posted a question separately about a personal matter in the Individual/Tax section. In this section, I'm posting to ask a general question about the status of the enforcement of IRS Section 2801 and what I understand to be a not-yet-available Form 708.

Regarding Section 2801: I looked that sections 2801 and 877A and didn't see the rule as commonly recited by accounting and law firms that the expat tax will only be imposed where the foreign person serving as the source of a gift or bequest expatriated after June 2008. I may have missed it. If anyone can cite to and quote the sections stating the above, it would be very helpful.

Regarding Form 708. I've heard rumors but can't confirm the current status of this form. Is the release of form 708 in some form of indefinite limbo? My searches for this form and section 2801 show hits from 2015 saying that final rules are "forthcoming" but don't say when. Since this statute and rule are very real to me, I'm interested in knowing more about this than I've been able to find out on the web.


Werner Reisacher

VIP Member
Jun 30, 2017
Reaction score
IRS Section 2801 deals with gifts and funds inherited from outside the country that belonged to a covered expatriate (an ex-US citizen that has renounced his citizenship)

Ask a Question

Want to reply to this thread or ask your own question?

You'll need to choose a username for the site, which only take a couple of moments. After that, you can post your question and our members will help you out.

Ask a Question