Section 2801 Tax on Certain Gifts or Bequests from Covered Expatriates

Internal Revenue Code (IRC) section 2801 imposes a tax on United States citizens and residents who receive gifts or bequests from certain individuals who relinquished United States citizenship or ceased to be lawful permanent residents of the United States. The proposed regulations included in Regulation Identifier Number (RIN) 1545-BJ43 require taxpayers to keep records and report information related to IRC section 2801 taxes to the IRS.

The latest form for Section 2801 Tax on Certain Gifts or Bequests from Covered Expatriates expires 2028-07-31 and can be found here.