Ensure your tax and reporting obligations are met before expatriating. To complete your final expatriation tax return you must certify to the IRS that you have complied with all of your tax reporting obligations for the previous five years. If you have been filing tax returns that you, yourself, prepared or that were prepared by someone who did not have an expertise in international tax issues, we recommend a thorough review of your past filings to ensure that everything is in order. This should be done before you undertake the steps to expatriate. And if you have already expatriated, remember that an Expatriation Tax Return must be filed in order to finalize your U.S. tax situation.