pk
Level 15
Level 15

Get your taxes done using TurboTax

@Wallaby , without adding my own take on this , may I refer you to the instructions for the form 8854 , which clearly stipulates / answers your questions ( as posted here ).   

Here is the reference to this :

Instructions for Form 8854 (2023) | Internal Revenue Service (irs.gov)

 

If thereafter you still have questions on this , please welcome to add to this post.