Not well-versed in IRS-ese, but I believe the copy is still required, by the following:

"For each year that you are required to file a Form 1040-NR (or Form 1040 or 1040-SR), attach your annual Form 8854 to your Form 1040-NR (or Form 1040 or 1040-SR) and send a copy, marked “Copy,” to the address under Where To File, later "

Same text was in both 2023 and 2024 so I think maybe they just cleaned up some verbiage elsewhere that was duplicative?

 

I took that second paragraph in the "When to File" section that you quoted above to refer to subsequent "annual" forms, with the first referring to "initial" forms. But I certainly could be reading too much into it.

Regardless, neither interpretation makes the "Where to File" section instructing us to send the original to “Service 3651 S IH35” (having already sent the other original elsewhere with our 1040-NR) any less confusing.

Better safe than sorry, though, so I suppose I'll just send the original along with my 1040-NR and a duplicate to that second address, as everyone else has done since time immemorial.

 

Checking the instructions posted online it states:
"For each year that you are required to file a Form 1040-NR (or Form 1040 or 1040-SR), attach your annual Form 8854 to your Form 1040-NR (or Form 1040 or 1040-SR) and send a copy, marked “Copy,” to the address under Where To File, later. For each year that you are not required to file Form 1040-NR (or Form 1040 or 1040-SR), send your Form 8854 to the address under Where To File, later, by the date your Form 1040-NR (or Form 1040 or 1040-SR) would have been due (including extensions) if you had been required to file a Form 1040-NR (or Form 1040 or 1040-SR)."
So the only time that a copy is not required is when you don't need to file any version of 1040.

 

Yes, I’ve acknowledged that portion of the instructions. I referred to them as the second paragraph, wherein they reference “annual Form 8854”. The first paragraph references the “initial Form 8854”.

You’ve noted that distinction, considered it, and chosen to ascribe no significance to it? Or was I unclear about that potential nuance?

To be clear, I’ll send a copy in regardless out of an abundance of caution, I’m just not convinced it’s still mandatory.

 

I was simply pointing out that on the website (not in the pdf) the instruction was what to do if one needed to submit a 1040 (send duplicate) vs no 1040 (send original) which seems a more straightforward statement than whether one is submitting an initial vs annual 8854. And yes, I hereby publicly acknowledge that I agree with you, the initial vs annual statement is nuanced and open to interpretation, causing confusion in what should be a very straightforward portion of the instructions.

 

Unless I'm missing anything the website text and PDF versions are identical, at least for the When To File and Where to File sections.

Anyhow, sincere thanks for working through the logic with me.