Called IRS for some related tax questions. Just FYI they now require a copy of your Certificate of Loss Natonality attahed to the 8854 when sending in your tax return.
When asked about thoseindividuals who did not send, or did not have the CLN at the time of filing, the IRS may...and she repeated MAY contact you for this form....
This seems to be something new in the pipe as I have not read anything regarding this on the IRS fact sheets etc.
8854 IRS update
Moderator: Mark T Serbinski CA CPA