{"id":352754,"date":"2022-08-19T07:42:46","date_gmt":"2022-08-19T12:42:46","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/immigration\/citizenship\/renunciation-of-u-s-citizenship.html"},"modified":"2023-09-11T08:02:42","modified_gmt":"2023-09-11T13:02:42","slug":"renunciation-of-u-s-citizenship","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/immigration\/citizenship\/renunciation-of-u-s-citizenship.html","title":{"rendered":"What Happens if I Renounce My U.S. Citizenship?"},"content":{"rendered":"\n<div class=\"wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n<div class=\"fl-page-articles fl-section-main fl-section-main-full-width\"><h1 class=\"fl-no-margin-top\">What Happens if I Renounce My U.S. Citizenship?<\/h1>\n\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    By <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/lyle-therese-a-hilotin-lee-j-d\/\">Lyle Therese A. Hilotin-Lee, J.D.<\/a> | Legally reviewed by <a\n                href=\"https:\/\/www.findlaw.com\/company\/our-team\/meagan-neil-esq\/\">Meagan Neil, Esq.<\/a>\n                | Last reviewed\n        <time>\n                            September 11, 2023\n                    <\/time>\n    <\/div>\n\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n\n\n    <div class=\"fl-callout-text article-blockquote\">\n        <p>Renouncing U.S. citizenship is a formal legal process that requires appearing before a U.S. consular officer, signing an oath of renunciation, and demonstrating a clear intent to give up all rights and privileges of citizenship. The Immigration and Nationality Act outlines strict requirements, and renunciation is generally permanent, with significant consequences for travel, taxation, and legal protections.<\/p>\n\n    <\/div>\n\n\n\n<p>This process involves parting from a set of responsibilities, rights, and connections with the United States.\u00a0Renouncing U.S. Citizenship is a big move. It is not just processing paperwork. The\u00a0<a href=\"https:\/\/www.findlaw.com\/immigration\/immigration-laws-and-resources\/basic-immigration-laws.html\">Immigration and Nationality Act<\/a> (INA) outlines the processes for those considering renunciation of United States citizenship.\u00a0<\/p>\n<p>If you are contemplating taking this path, it is crucial to understand the rules and what is at stake. Renouncing your U.S. citizenship has lasting effects. An <a href=\"https:\/\/lawyers.findlaw.com\/immigration-naturalization-law\/\" target=\"_blank\" rel=\"noopener\">immigration attorney<\/a> can explain the impact of renunciation\u2014including tax obligations, loss of rights, and future travel restrictions\u2014before you make a decision.<\/p>\n<p>This article explains the process of renouncing U.S. citizenship. It highlights not only the procedural aspects but also the consequences that could arise from this decision.<\/p>\n<h2>What Is Expatriation?<\/h2>\n<p>Renunciation of U.S. citizenship is performing\u00a0<a href=\"https:\/\/constitution.findlaw.com\/article1\/annotation36.html\" target=\"_blank\" rel=\"noopener\">expatriating acts<\/a> to relinquish U.S. citizenship. \u201cExpatriation\u201d simply means giving up your U.S. citizenship on purpose.<\/p>\n<p><a href=\"https:\/\/travel.state.gov\/content\/travel\/en\/legal\/travel-legal-considerations\/us-citizenship\/Renunciaton-USCitizenship-persons-claiming-right-residence.html\" target=\"_blank\" rel=\"noopener\"> Section 349 (a) (5) of INA<\/a> governs the right of U.S. citizens to renounce their citizenship abroad. This law provides rules for voluntarily losing nationality and intending to relinquish nationality.<\/p>\n<h2>How To Renounce U.S. Citizenship<\/h2>\n<p>If you would like to <a href=\"https:\/\/www.usa.gov\/renounce-lose-citizenship\" target=\"_blank\" rel=\"noopener\">renounce your U.S. citizenship<\/a>, you should voluntarily:<\/p>\n<ul>\n<li>Appear before a consular or diplomatic officer of the United States<\/li>\n<li>Appear\u00a0at a <a href=\"https:\/\/www.findlaw.com\/immigration\/immigration-laws-and-resources\/u-s-embassy-consulate-guide.html\">U.S. consulate or U.S. Embassy<\/a> if outside of the U.S.<\/li>\n<li>Sign a statement of understanding and an oath of renunciation<\/li>\n<\/ul>\n<p>If\u00a0these conditions\u00a0are not met, the renunciations made in a foreign country will have no legal effect. Also, U.S. citizens can only renounce their citizenship by appearing before the <a href=\"https:\/\/www.usa.gov\/find-embassy\" target=\"_blank\" rel=\"noopener\">U.S. consulate or embassy<\/a>. Thus, any renunciation process done electronically, by mail, or through agents has no legal effect. Courts in the U.S. held certain acts as an ineffective way of renouncing citizenship.<\/p>\n<p>If you have questions related to the renunciation of U.S. citizenship based on this section of INA, address them to the <a href=\"https:\/\/www.uscis.gov\/\" target=\"_blank\" rel=\"noopener\">U.S. Citizenship and Immigration Services<\/a> (USCIS) of the <a href=\"https:\/\/www.dhs.gov\/\" target=\"_blank\" rel=\"noopener\">U.S. Department of Homeland Security<\/a> (DHS).<\/p>\n<h2>Other Ways to Lose Your U.S. Citizenship<\/h2>\n<p>The Department of State determines a person&#8217;s nationality outside the United States.\u00a0<a href=\"https:\/\/travel.state.gov\/content\/travel\/en\/legal\/travel-legal-considerations\/us-citizenship\/Certificates-Non-Citizen-Nationality.html\" target=\"_blank\" rel=\"noopener\">Section 101(a)(22) of\u00a0<\/a>INA defines the term \u201cnational of the United States.&#8221; According to this section, a national of the U.S. is a citizen of the country or a person who owes permanent allegiance to the U.S., despite not being a citizen. Thus, U.S. citizens are also U.S. nationals.<\/p>\n<p>There are\u00a0<a href=\"https:\/\/www.findlaw.com\/immigration\/citizenship\/can-your-u-s-citizenship-be-revoked-.html\">specific acts<\/a> that could result in one losing their U.S. Citizenship. Included among these acts are:<\/p>\n<ul>\n<li>Entering the military in a foreign country, intending to give up U.S. citizenship<\/li>\n<li>Running for public office in a foreign country<\/li>\n<li>Committing an act of treason<\/li>\n<li>Applying for foreign citizenship with the intent to give up U.S. citizenship<\/li>\n<li>Naturalized U.S. citizens face reversion of naturalization because of the commission of certain crimes<\/li>\n<\/ul>\n<h2>Renouncing Rights and Privileges of a U.S. Citizen<\/h2>\n<p>Renouncing citizenship also means renouncing all the rights and privileges associated with it. In the case of\u00a0<a href=\"https:\/\/www.justice.gov\/osg\/brief\/lozada-colon-v-department-state-opposition\" target=\"_blank\" rel=\"noopener\"><i>Colon v. U.S. Department of State<\/i><\/a>, the District Court rejected the writ of mandamus filed by Colon, directing the Secretary of State to approve the Certificate of Loss of Nationality. The Secretary of State rejected the petition because, even though Colon took an oath of renunciation, he still wanted to retain his right to live in the country while claiming he was no longer a U.S. citizen.<\/p>\n<h2>Dual Nationality or Statelessness<\/h2>\n<p>A person who renounced their\u00a0citizenship may <a href=\"https:\/\/www.findlaw.com\/immigration\/immigration-overview\/immigration-glossary-and-acronyms.html\">become\u00a0stateless<\/a>\u00a0or without government protection. Thus, securing foreign nationality from another country or acquiring dual citizenship is best.<\/p>\n<p>You might encounter specific difficulties if you renounce your citizenship without acquiring another. Included among them is the lack of protection of any government body. You may also encounter\u00a0difficulty traveling while\u00a0carrying your U.S. passport. Being stateless may also present various hardships, including difficulty in:<\/p>\n<ul>\n<li>Owning or renting a property<\/li>\n<li>Finding a job<\/li>\n<li>Entering into a marriage<\/li>\n<li>Attending school<\/li>\n<li>Receiving U.S. government benefits<\/li>\n<\/ul>\n<p>In addition, the U.S. may ask former citizens to acquire a visa to enter the country. Otherwise, they can also prove their eligibility to enter the country under the\u00a0<a href=\"https:\/\/www.dhs.gov\/visa-waiver-program\" target=\"_blank\" rel=\"noopener\">Visa Waiver Program<\/a>.<\/p>\n<p>Non-citizen status could permanently prohibit you from traveling to the United States <a href=\"https:\/\/www.findlaw.com\/immigration\/visas\/applying-for-a-us-visa-from-abroad.html\">without a visa<\/a>. Complications may also arise in other cases. For instance, if the DHS found out that the renunciation of U.S. Citizenship is for tax avoidance purposes, that person will be inadmissible to enter the country under INA.<\/p>\n<p>Note that renunciation of U.S. citizenship will not stop a foreign government from deporting the former U.S. citizen to the United States.<\/p>\n<h2>Legal Obligations That Still Apply to Expatriates<\/h2>\n<p>Renunciation of U.S. citizenship does not remove your duties to either the military&#8217;s armed forces or the United States tax laws. Similarly, former U.S. citizens are still\u00a0eligible to <a href=\"https:\/\/www.ssa.gov\/international\/payments.html?tl=0\" target=\"_blank\" rel=\"noopener\">receive Social Security\u00a0distributions<\/a>.<\/p>\n<p>However, the U.S. will still prosecute U.S. citizens who commit crimes, even if they renounce their U.S. citizenship. Furthermore, they might still be subject to <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/expatriation-tax\" target=\"_blank\" rel=\"noopener\">exit tax<\/a>. Thus, U.S. persons cannot avoid their liabilities and responsibilities by revoking their nationality.<\/p>\n<p><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8854\" target=\"_blank\" rel=\"noopener\">Form 8854<\/a> should be filed with the Internal Revenue Service (IRS) to renounce tax citizenship formally. This form will be part of the final tax return you will file after renouncing your U.S. citizenship. You must catch up with all your tax law obligations before renunciation of citizenship. File your U.S.\u00a0tax returns for the past five years. You will file your final tax return in the year of renunciation.<\/p>\n<p>If you have federal tax obligations because of large Social Security distributions or received U.S. sourced incomes after renouncing your citizenship, you will still be required to file <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-nr\" target=\"_blank\" rel=\"noopener\">Form 1040NR<\/a>\u00a0or Non-Resident Alien Income Tax Return.<\/p>\n<h2>Tax Implications for Green Card Holders<\/h2>\n<p>Green card holders or lawful permanent residents (LPR) of the U.S. are subject to <a href=\"https:\/\/www.findlaw.com\/immigration\/visas\/immigration-and-taxes-who-has-to-pay-u-s-taxes.html\">U.S. income tax<\/a> on their global income. Moreover, some green card holders might have to pay an exit tax if they choose to relinquish their LPR status. The same applies to the tax consequences faced by U.S. citizens who renounce their citizenship.<\/p>\n<h2>Can Minor Children Renounce Citizenship?<\/h2>\n<p>Citizenship is personal to the American holding that status. Thus, parents cannot renounce the citizenship of their minor children or those who lack sufficient capacity to do so.<\/p>\n<p>However, a minor may renounce their U.S. citizenship by showing a consular officer that they are acting voluntarily without influence from their parents. The minor should also completely understand the consequences or implications of renunciation of U.S. Citizenship.<\/p>\n<p>Minors <a href=\"https:\/\/travel.state.gov\/content\/travel\/en\/legal\/travel-legal-considerations\/us-citizenship\/Relinquishing-US-Nationality-Abroad.html\" target=\"_blank\" rel=\"noopener\">under 16 years old<\/a> are presumed not to have the required intent or maturity to renounce their citizenship. Thus, they are given additional safeguards in the process of renunciation. The Department also carefully considers their cases to examine their informed intent, voluntariness, and renouncing their citizenship.<\/p>\n<h2>Expatriation Is Permanent<\/h2>\n<p>If you consider renouncing your U.S. citizenship, remember that this act is permanent. Once you&#8217;ve <a href=\"https:\/\/www.usa.gov\/renounce-lose-citizenship\" target=\"_blank\" rel=\"noopener\">renounced your citizenship<\/a>, it cannot be set aside without a successful judicial appeal or administrative review.\u00a0However, there are certain cases where the applicant can still have their\u00a0citizenship reinstated. This applies in the following cases:<\/p>\n<ul>\n<li>The person renounced their citizenship before reaching 18 years of age<\/li>\n<li>The person lost their U.S. citizenship because of foreign military service while they were under 18<\/li>\n<\/ul>\n<p>In these cases, the person may seek reinstatement of U.S. citizenship. The process may be done by showing the Department of State the desire to reinstate U.S. citizenship. This desire should be shown within six months after reaching 18 years old.<\/p>\n<p>There are also specific sections related to the administrative review of prior determinations of loss of U.S. citizenship. This can be seen in\u00a0<a href=\"https:\/\/codes.findlaw.com\/cfr\/title-22-foreign-relations\/\" target=\"_blank\" rel=\"noopener\">Title 22, Code of Federal Regulations.<\/a><\/p>\n<h2>Renouncing Your U.S. Citizenship: Talk to an Attorney First<\/h2>\n<p>Renunciation is a straightforward way to show the intention to relinquish U.S. citizenship. Before beginning this irrevocable action, it is best to learn about the legal consequences.<\/p>\n<p>It is recommended that you consult an <a href=\"https:\/\/lawyers.findlaw.com\/immigration-naturalization-law\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">immigration law attorney near you<\/a> if you are considering becoming an expat. They can give you legal advice about your rights and obligations. This applies, in particular, to tax obligations you might have with the IRS. Their expertise can also help you understand the United States Code (U.S.C.), U.S. immigration law, and the rules surrounding renunciation of citizenship.\u00a0<\/p>\n<p><span data-sheets-root=\"1\">FindLaw\u2019s\u00a0<a class=\"in-cell-link\" href=\"https:\/\/lawyers.findlaw.com\/immigration-naturalization-law\/\" target=\"_blank\" rel=\"noopener\">directory of immigration attorneys<\/a> can get you started. Enter your city or ZIP code for a list of qualified legal professionals in your area. Your search results will also show important details about prospective lawyers, including ratings, languages spoken, and whether they offer free consultations.<\/span><\/p>\n\n\n<div class=\"was-this-helpful\">\n    <div\n            class=\"was-this-helpful__question-container\"\n            aria-labelledby=\"was-this-helpful__question\"\n            role=\"group\"\n    >\n        <span\n                id=\"was-this-helpful__question\"\n                class=\"was-this-helpful__question fl-text-lg-bold\"\n        >Was this helpful?<\/span>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"Yes\"\n                value=\"yes\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">Yes<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <g 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An attorney can offer tailored advice and help prevent common mistakes.<\/p>\n\n            <\/div>\n                            <div class=\"fl-editors-summary-content-link fl-flex\" data-testid=\"fl-editors-summary-content-link\">\n                <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                <p class=\"find-attorney\">\u00a0<a title=\"Immigration Law Attorney Directory\" href=\"https:\/\/lawyers.findlaw.com\/immigration-naturalization-law\/#USER_GEO\/?fli=esum:FL29\" target=\"_blank\" rel=\"noopener\">Find a local attorney<\/a><\/p>\n\n            <\/div>\n            <\/div>\n<\/div>\n\n\n\n<div class=\"email-subscription fl-mb30\">\n    <div class=\"email-subscription-header\">\n        <div class=\"email-subscription-header-content\">\n            <h3 class=\"fl-callout-sm fl-no-margin\">Stay Up-to-Date With How the Law Affects Your Life<\/h3>\n        <\/div>\n        <div class=\"email-subscription-header-image fl-flex fl-items-end\">\n       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undone. If you\u2019re considering this, you must understand its ramifications. FindLaw explains.<\/p>\n","protected":false},"author":41135,"featured_media":0,"parent":352742,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"app\/Http\/Controllers\/Templates\/ArticleWithBreadcrumbsController.php","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_autodraft_ids":[],"_cloudinary_featured_overwrite":false,"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_is_real_time_mode":false,"_realtime_collaborators":"","footnotes":"","cf_checklist_status":[]},"categories":[2733],"tags":[],"state_laws_tags":[],"flmsa":[],"class_list":["post-352754","page","type-page","status-publish","hentry","category-immigration"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/352754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/users\/41135"}],"replies":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/comments?post=352754"}],"version-history":[{"count":3,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/352754\/revisions"}],"predecessor-version":[{"id":395453,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/352754\/revisions\/395453"}],"up":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/352742"}],"wp:attachment":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/media?parent=352754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/categories?post=352754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/tags?post=352754"},{"taxonomy":"state_laws_tags","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/state_laws_tags?post=352754"},{"taxonomy":"flmsa","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/flmsa?post=352754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}