How to Renounce/Relinquish
Consulate Report Directory (Brockers Describe their Consulate Meetings) and CLN Delivery Time Chart
Department of State Forms, Procedure Manuals, and Contact Info
Expatriation Date, Form 8854 & Certificate of Loss of Nationality
Important if Relinquishing Act Prior to June 4, 2004
Very important for pre-2004 relinqishers to read, the posts/threads at this link also contain some useful information for those who relinquished after June 4, 2004, or are planning to do so.
Interactions between Department of State and IRS regarding Renunciation/Relinquishment
You can renounce (or apply for a relinquishment-based CLN) if you have not filed taxes. Here’s some general information, with source links, relating to that and the relation between DoS and IRS in the context of renunciation/relinquishment.
IRS Ruling on Relinquishment and Retroactivity, 92-109
Relinquishment and Renunciation Data
The actual “relinquishment and renunciation data” was integrated into the Appendix of the Consulate Report Directory in 2013 (tracking chart of people’s wait times from booking to consulate appointment to receipt of CLN) and is continually updated there. The thread itself , however, has remained open and popular.
Relinquishment by Persons-Born-Dual or Who Naturalised in a Foreign Country as a Minor
Although a person who is already a citizen obviously can’t relinquish by naturalisation, any adult can relinquish by taking employment with a foreign government (or its subdivisions) or by joining the military.
Relinquishment by Naturalisation (INA, s. 349(a)(1)) by Person Born in US to Canadian parents: Cheryl’s Story. Relinquishing act (naturalisation) was her registering her birth abroad with the Canadian government in 1977 when she was an adult.
Cheryl’s detailed story contains information of particular interest to Canadians and general information which may also be useful to those of other countries and those with slightly different fact sets as well.
Reports by Persons who Relinquished US Citizenship Upon Taking Government Employment, Immigration and Nationality Act, s. 349(a)(4)(A)
Self-Documented Relinquishment
The relinquishing act itself causes the citizenship loss. A CLN provides proof of it, but it’s not the only way to prove it.
Estate Matters for Former US Citizens
How the 877A Exit Tax May Apply to your Canadian Assets
This is a series of nine posts on different aspects of the exit tax. Much of it is relevant to persons in all countries.
Almost No US Citizenship Renunciation Appointments Left During 2016 in Dublin
The title highlights Dublin, but this post contains a chart of links to consulate websites’ and their info re renunciation appointments around the world, as well as ongoing discussion of the topic.
No news. Something may happen in July. It’s a slow process at the best of times.
On a positive note, rumblings from the US about another $1200 stimulus cheque at some point, which would mean the full cost of renunciation being inadvertently subsidized.
That would be a sweet deal for sure!
As discounts go, 50 percent already isn’t bad, but 100 percent would be sweeter. (Actually 102 percent because you’d have $50 left over.)
So today of all days, I decided it’s time to pull the trigger and send off the renunciation paperwork.
While I’m as pleased as most of the rest of humanity to see the last of Donald J. Trump, I also suspect that a Biden win might trigger a minor rush for the exits (for inheritance tax rather than political reasons) and I don’t want to find myself further back in an already very long and slow-moving queue. This might not happen before 2022.
I’m not at all concerned that the IRS is going to become more effective in future, despite that amusing audit report – there’s simply no ROI in chasing after non-residents without US assets. I still firmly believe that an ordinary Canadian in my situation does not need to bother renouncing.
However, in my case a few personal factors tipped the scales: (1) there’s a chance we’ll make a semi-permanent move to Europe in a few years and I don’t want any problems due to my US birthplace; (2) my elderly parents can’t quite wrap their heads around the fact that the IRS won’t somehow eat up my inheritance, and it would be a kindness to make them less nervous; (3) the odds of another stimulus benefit just went up, which means the renunciation fee will be fully covered (this is symbolically rather than materially important to me).
I will of course not be filing any US tax returns, or Form 8854.
I do have one puzzling observation from the relatively simple process of applying for an appointment. The embassy questionnaire that you fill out asks for a Social Security Number. I left this blank since it is none of their business – it’s neither required for renunciation, nor transmitted to the IRS. I tried to give as little other information as possible – e.g. only the city and state, not the street address, for last residence in the US. We’ll see if they notice or care.
@RH
Good luck .Elvis will, in due course , leave the building. Hopefully, without doing too much further damage to the structure.
Good idea to get in line asap Looks like there won’t be any appointments for months to come
The paperwork must have changed. I was never asked for my SS number when I renounced in London back in October 2018.
I too renounced without filing any US tax paperwork. Haven’t heard a thing.
Just so it’s clear, there is no change to the DS4080 form – no request for Social Security Number there. So I expect it’s still not transmitted to the IRS.
The form I’m referring to is the questionnaire you submit when requesting an appointment in Canada. Why they include SSN I have no idea. If asked, I “lost” it, decades ago.
Or you just remember it incorrectly, oops! All those weird numbers, hard to keep them straight.
Strangely enough, I know my SS number by heart, although I haven’t used it in decades.
I’d better find it again if I want the US government to pay for its own renunciation fee. Otherwise, I have no clue.
Are embassies/consulates in Canada taking appointments again? No changes in London
Not as yet but the generic reply e-mail said that by sending in the request, you can secure your spot in the queue. I thought the election result might trigger a spike so I wanted to get out in front of it. That being said, I’d be very surprised if I could renounce before 2022.