### Question
What is the definition of covered expatriate?


### Answer
The definition of **covered expatriate** is as follows in *26 U.S.C. § 877A*:

> an expatriate who meets the requirements of subparagraph (A), (B), or (C) of section 877(a)(2)

#### Citation:
  - *26 U.S.C. § 877A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart A-Nonresident Alien Individuals**

