Institute for Tax.
Tools / Calculators

US Exit Tax Estimator

Estimate potential Section 877A liability upon expatriation based on net worth.

Assets & Basis

Estimated Liability (2024 rules)

Covered Expatriate Status Triggered

Net worth exceeds $2M threshold. Mark-to-market regime applies.

Likely Not Covered (Net Worth Test)

Must still pass tax liability and compliance tests.

Unrealized Gain:
2024 Exemption:
Taxable Gain:
Est. Tax (23.8%):

Assumptions & Methodology

This tool provides estimates based on standard statutory rates and common exemptions. It does not constitute formal tax advice. Variables such as local municipal taxes, complex double-taxation treaty tie-breaker rules, and specific entity structuring are simplified for modeling purposes.