The up-to-date database resides in Part 2 (link at the bottom of this page).
Above is a link to data we are compiling on Relinquishments and Renunciations — a work in progress. This corresponds with the Consulate Report Directory (in sticky post below), tracking individual experiences for each Consulate, along with a timeline chart.
Note: We are using numbers instead of blog names for this public posting so there will be no compromise of private information. Your facts will help give a snapshot of relinquishment and renunciation activity and where that occurs.
Please submit information in the comments here (or someone can contact you privately). Thanks for all your help on this.
COMMENTS ARE CLOSED FOR Relinquishment and Renunciation Data (as reported on Isaac Brock), Part 1.
Part 2 is now open for your comments. Thank you.
Take a look at Germany and Slovakia.
Thanks, probably an “operator glitch” in my formulas. Thanks for spotting, Uncle Tell.
@calgary411
No problemo 🙂
“Overseas Exile” is an excellent blog. It may be worth considering creating a link to it.
http://www.overseas-exile.com/2012/03/more-americans-giving-up-citizenship.html
I have a few questions about renouncing — BTW, my initial appointment at the Toronto Consulate is at the end of April. First, some info. I was born, in Canada, as a dual citizen in the early 60s. I did reside and work in the US for about ten years in the 1980s and 1990s, but I have lived in Canada since 1999. In February of 2012, I paid a tax preparer to file 1040s and FBARS 2005-2010. I owed no taxes for any of those six years. The tax preparer attached a note to my FBARs, arguing reasonable cause (with lots of citations of various legal decisions, etc.). The same tax preparer is now preparing my 2011 1040, Form 8938, and FBAR. These will be filed by the due dates. After I renounce, I will not be a “covered expatriate”, which is a good thing. By the way, I just got married, and my wife certainly does not want any children we might have to be US citizens: this is one of many motivations to renounce.
OK, here are my questions:
(1) If I renounce on, say, May 25, 2012, what are my filing obligations after that? Do I have to file a 2012 1040 for the period Jan 1-May 24, 2012? Do I also have to file a 2012 1040NR for May 15-Dec 31? Or maybe I have to file a 2012 1040 for the whole year?
(2) Suppose that I renounce on May 25, 2012. Also suppose that my official CLN has not yet come by tax time in 2013. Should I file a 1040 for the entire 2012 calendar year, as if I were still a US citizen?
(3) Do I have to file an FBAR for 2012, or only for Jan 1-May 24, 2012?
I have a ton of more specific questions about Form 8854 (e.g., what is the “cost basis” of cash in a chequing account?) but those are probably better saved for my tax preparer. (He can probably also answer questions (1), (2) and (3), but I’d like to get more than one informed opinion.)
My take. Note that I’m as amateur at this as you, so this is worth what you paid for it.
1) File 1040 up to May 25, and a 1040NR for any US-source income after May 25. IRS calls this a “dual-status” return.
2) You can in fact argue that your renunciation date is your initial appointment, so Apr rather than May. See renunciationguide.com. State should be able to clarify this at your appointment. Under no circumstances should you be forced to wait the indeterminate time it will take for your CLN to appear.
3) File a “part year” FBAR covering up to renunciation date only. Mark it as such on the top. Send and throw a party. Live your life freely from now on.
And on 8854 “cost basis”, that’s generally the amount you paid for something. On a cash and savings accounts it’ll be the same as the balance. On a house, stocks, funds etc, what you paid is likely different to its current value. Most stuff is fairly easy to assign this way. Except pensions, which seem to be the square pegs in the round holes here; maybe “n/a”?
Hope that helps. Good luck.
I renounced in Auckland New Zealand on March 12 2012 and I received my CLN today April 20 2012.
@Rick, Congratulation!! I am happy for you!
Hear hear!
@Rick. That was fast. Congrats.
Congratulations on the fast turn-around, Rick. I’ll update our database with tomorrow’s date (here). It is wonderful to see that some are getting their Certificates of Loss of Nationality in little over a month. We wish that were the story in Canada.
@calgary411 I’m wondering if it has anything to do with the difference in renouncing or relinquishing as maybe the relinquishing might take more verification that simply appearing and renouncing like I did, might want to track if its a relinquish or renunciation.
@Rick,
From our tracking, there doesn’t yet show a difference in relinquishing time vs renouncing time. Peter Dunn is the only person we have in Canada reporting his receipt of CLN — for relinquishment.
Is the date on your CLN, the same as the date of your renunciation? Again, congratulations!
I suspect renouncing is quicker. It probably doesn’t take as many bureaucrats to check the paperwork.
@calgary411 yep, expatriated him self on 03-12-2012 under the provisions of Section INA 349 (a) (5).
The one thing that I did was have my local attorney call the vice consul and ask for a declaration that I had renounced my citizenship, so maybe that got the ball rolling faster, because within a week (this morning) they called and said my CLN was ready to be picked up, I never did get the declaration.
Thanks everyone, I’m so happy to have my freedom certified in my hands, I hope everyone gets their CLN as soon as possible.
@Rick,
I found being persistent to be helpful in speeding up the expatriation process.
I had the feeling the Consular’s office was passively dragging its feet, perhaps in order to make sure it doesn’t get accused of pressuring anyone into expatriating.
@Rick and @Rick Blaine. Thanks for the additional information — it all helps in the picture we are trying to paint. Your suggestions for speeding things up are good for us all to know.
@anyone, Could someone tell me which forms are needed to renounce US Citizenship.I have googled it and only found one form but heard there are about 3 different ones. I would appreciate it.. Thank you!
I will forward you the information email with attachments I had received from Calgary US Consulate, saddened123.
From Expat Guide site:
http://www.expatinfodesk.com/expat-guide/relinquishing-citizenship/renunciating-your-us-passport/five-steps-to-renunciating-your-us-passport/
Five Steps to Renouncing US Citizenship
Contrary to popular belief, renouncing US citizenship is not a highly complex tasks that is fraught with obstacles and barriers. It is, in fact, achievable in just five simple steps.
STEP 1: Get a Second Passport
In order to renounce your US passport you will need a second passport and you are required to bring this with you to your renunciation appointment. Even though expatriation is your right, the State Department will deny anyone the right to renounce their US citizenship if they don’t have a second passport. Ensure that the passport you acquire is directly issued by the government in question and never be tempted to purchase one off the Internet.
STEP 2: Review the Renunciation Forms and Prepare DS-4079
The documents listed below are the ones required by the State Department to process your renunciation. You only need to fill out DS-4079 before your appointment. DS-4080, 4081, 4082 and 4083 are forms that you should review beforehand but complete at the appointment, since they just have a few check boxes, dates and signatures.
DS-4079: Questionnaire – Information for Determining Possible Loss of U.S. Citizenship, US State
http://www.state.gov/documents/organization/97025.pdf
DS-4080: Oath of Renunciation of the Nationality of the United States, US State Dept.
http://www.state.gov/documents/organization/81606.pdf
DS-4081: Statement of Understanding Concerning the Consequences and Ramifications of Relinquishment or Renunciation of U.S. Citizenship, US State Dept.
http://www.expatinfodesk.com/expat-guide/relinquishing-citizenship/renunciating-your-us-passport/five-steps-to-renunciating-your-us-passport/
DS-4082: Witnesses’ Attestation Renunciation/Relinquishment of Citizenship, US State Dept.
http://www.state.gov/documents/organization/81608.pdf
THE GOAL:
DS-4083: Certificate of Loss of Nationality of the United States, US State Dept.
http://www.state.gov/documents/organization/81609.pdf
STEP 3: Book Your Renunciation Appointment
Ideally you would book your appointment at the embassy or consulate in the country (and possibly city) where you plan to live once you renounce your passport. However, other embassies and consulates will take you, so it pays to “appointment shop” as the wait times can fluctuate greatly among locations. When you book the appointment, make sure to indicate how many people are renouncing US citizenship, if it’s more than one. If you don’t want to book the appointment yourself, you can have your expat lawyer do it for you. However, having a lawyer book the appointment for you can delay the process in some places, as they may require written proof that your lawyer represents you. They ask for this proof via Form G-28.
STEP 4: Attend Your Renunciation Appointment
Make sure you take both of your passports to your renunciation appointment. Bring your birth certificate and if you have a certificate of naturalization from the country of your second passport, bring that too. There may be a long line just to get inside the embassy or consulate. If there is, politely let them know you have an appointment booked.
Be prepared to complete many copies of each form at the appointment and keep them organized in stacks. Proofread everything you and the official put on the papers. Make sure the signatures are in the right place.
At the end of renunciation appointment you will be provided with DS-4083, called the CLN for Certificate of Loss of Nationality. Keep this in a safe place and do not lose it, as it is the one piece of physical proof that you’ve completed the process for renouncing US citizenship. It’s signed and affixed with an official seal at the appointment. Technically the CLN will need to be approved by the State Department but this can take several months and in the meantime you will need evidence of the day you formally signed renunciation.
STEP 5: File Your Final U.S. Tax Return
Your final tax return will be from January 1st through the day you expatriate. However, the fair market valuation for all your assets is as of the day before. That’s because on the day you renounce, you are no longer a taxable person to the IRS. If your renunciation date is any day other than December 31st, you’ll be filing Form 1040NR for your final return: IRS Form 8854, the Expatriation Information Statement, is the exit tax form, and it’s filed along with your final return. It’s not especially difficult, but you want to make sure you do it right.
Here are the instructions and the form itself: http://www.irs.gov/instructions/i8854/ch01.htmlhttp://www.irs.gov/pub/irs-pdf/f8854.pdf
IRS forms are periodically updated, so make sure you have the most recent one.
The 8854 is targeted at “covered expatriates.” http://www.irs.gov/pub/irs-pdf/f8854.pdf
A covered expatriate is someone who meets the wealth criteria established by the IRS. It’s based on having a net worth of $2 million or more, or a threshold annual tax liability from the preceding five years. To read the full definition and see if it applies to you, go here. If you’re a “covered expatriate,” complete 8854 with the assistance of an accountant, preferably one who has done them before. If you have any questions that might be sensitive, consult a tax attorney first. You have attorney-client privilege with your lawyer – not your accountant. If you have foreign accounts already extant before you expatriate, you’ll also need to file a U.S. Treasury form called the “FBAR” (TD F90-22.1)http://www.irs.gov/pub/irs-pdf/f90221.pdf. You may have done this before since the form applies to all U.S. citizens and is not related to expatriation.
(and, of course, the new Form 8938, http://www.irs.gov/pub/irs-pdf/f8938.pdf / Instructions: http://www.irs.gov/pub/irs-pdf/i8938.pdf)
As with any major decision, ensure that you are fully confident that renouncing US citizenship is the right thing to do for you and your family.
@Calgary411, Thank you so much for your time. It is really appreciated!
@calgary411 actually you do not need a second passport to renounce your citizenship.
It’s best to have residency in some country before renouncing, but still not required, for example someone with residency may believe it’s more important to renounce their U.S. citizenship than to be able to travel.
See State Depart Manual for Renouncing Citizenship.
http://www.state.gov/documents/organization/115645.pdf
g. Renunciation and statelessness: Potential renunciants who do not possess another nationality or a claim to one are nonetheless permitted to renounce U.S. nationality. In doing so the individual becomes stateless. You should explain the extreme difficulties that a stateless individual may encounter trying to establish residency in a foreign country or traveling between countries in order to ensure that the individual understands the consequences of statelessness. See 7 FAM 1215 for additional information about statelessness. If the individual still desires to proceed with the renunciation, you may proceed.
Yet some arbitrary consulates operate with no respect for their own stated procedures. One more instance of the rule of whim that stems from the arrogance of power.
@Rick, thanks for pointing out the exception to the rule. usxcanada is correct, there doesn’t seem to be any one standard of procedure for all the US consulates / embassies in the world in regard to those asking for relinquishment or renunciation.
@calgary411 well they should be reading the state departments own manual, and it’s also the law, so take the manual with you when you renounce, you just might need it.
http://www.state.gov/documents/organization/115645.pdf