There are exceptions to the exit tax associated with Form 8854 for certain individuals. Dual citizens and certain minors may qualify for these exceptions. Dual citizens must have become a U.S. citizen and a citizen of another country at birth, and once expatriated, continue to be a citizen and tax resident of the other country. Minors qualify for the exception if they expatriated before the age of 18 and were not residents of the U.S. for a period greater than 10 years prior to expatriation.