Part III—Covered Expatriates

Line 1

Column (a). Enter the name of each covered expatriate from whom you received a covered gift or covered bequest, or a distribution attributable to a covered gift or covered bequest, reported on this return. Duplicate and use Part III, if additional entries are needed.

Column (b). Enter the covered expatriate’s date of expatriation. If there has been more than one, enter the date of the covered expatriate’s most recent expatriation. The expatriation date is the date the covered expatriate relinquished citizenship (in the case of a former citizen) or terminated long-term residency (in the case of a former U.S. resident). See Expatriation and expatriation date , earlier, for more information on Date of relinquishment of U.S. citizenship or Date of termination of long-term residency .

Column (c). Enter the covered expatriate’s identifying number. Generally, the identifying number is the covered expatriate’s SSN. If the covered expatriate was never issued an SSN, enter the covered expatriate’s ITIN. If the covered expatriate does not have an SSN or an ITIN, leave this column blank and attach a statement explaining the reason.

Column (d). If the covered expatriate is deceased, enter the date of death.

If you are filing a protective Form 708, also enter the name and information requested on line 1 for each expatriate donor or decedent, as the case may be, that you have concluded was not a covered expatriate. See Protective Form 708 , earlier.