Renunciation Certificate Form Pdf: Fill & Download for Free

I have assisted several hundred Americans to renounce/relinquish their U.S. Citizenship for the past 27 years. For many individuals, it comes as a surprise to them that they have US citizenship and they do not know what the tax and financial ramifications are of US citizenship on themselves, their family, and their executor.The first step for many who think they may be US citizens is to confirm same and begin to understand the tax ramifications of this discovery. I cover those issues here my answer to I was born in Canada by an American mother, so am I an American citizen?Once an individual understands that they are a US citizen and that status is accompanied by very specific tax and financial filing obligations, then the individual should closely examine the pros and cons of keeping US citizenship.The first step is to contact a qualified accountant to understand the cost of bringing themselves into compliance with U.S. law. Without being in compliance, renunciation by itself is worst than useless in dealing with prior and future tax liability.I do not do compliance work, but have watched the results of countless clients who I advised to go through this step. Almost universally, the individual had vastly overestimated the cost (in professional fees and actual tax liability) of coming into compliance. This was because they were frightened by on-line forum hysteria; had assumed the imposition of an Exit Tax (Expatriation Tax) and also had not taken into account Foreign Tax Credit for the tax that they had paid to their current country of tax residence.Once one knows the actual cost of coming into compliance (accounting fees, tax, interest penalties (if any)) then one needs to add on the cost of expatriating ($2350 Expatriation Fee; possibly the imposition of Expatriation Tax if they are considered a “Covered Expatriate” after their accountant complete a draft https://www.irs.gov/pub/irs-pdf/...; and then finally possibly legal fees to assist in the process).Once one has the cost of renunciation, then one needs to access the value that they place on US citizenship. Setting aside blind patriotism for a moment and looking at practical issues, the value that one places on retaining US citizenship depends greatly upon their position in life. Here are three different examples:24 Year Old US citizen graduating with a Masters of Computer Science or Finance. Unmarried and childless: Given that this person is at the start of their career, they would probably place a great emphasis on the value of their uninhibited ability to work (at least in the beginning of their career) in these fields in the US. Undoubtedly, employment opportunities are significant. They may also want to be able to pass on US citizenship to their future children;64 Year Old Canadian Citizen who was born in the US but moved to Canada when a young child: This person would essentially think of themselves as primarily Canadian. Their career and child rearing life periods are over. They may view the future avoidance of on-going compliance and hassle of remaining a US taxpayer in the Foreign Account Tax Compliance Act era to be worth more than retaining a US citizenship;45 Year Old High Net Worth Individual Venture Capitalist: This person is continually weighing the value of being in the US for business versus the on-going and future (estate) tax liability. This person may not be ready to expatriate at this time, but is prudently getting a Back Up Plan in place to allow them to execute a renunciation if and when they deem appropriate for them. (Peter Thiel, Trump Adviser, Has a Backup Country: New Zealand; How Today’s Rich Families Are Different; Lesperance & Associates " Could the loss of carried interest double your tax bill?)Once an individual has determined that for themselves, compliance and renunciation is appropriate, then they have to decide if it is worthwhile to retain legal counsel to assist or try and do it themselves. One might want to retain legal counsel if there is a matter of required co-ordination with tax counsel and accountants because one is subject to the Expatriation Tax Regime. In addition, there is sometimes a co-ordination and timing issue for setting up the Renunciation Interview. Finally, some individuals determine it worthwhile to have an experienced advisor make sure that the paperwork is properly completed and that they are properly prepared for the interview questions and future US border official questions. Those who retain counsel are individuals who believe that the cost of fees is minimal compared to the cost of not doing their expatriation and departure from the US tax system properly.Whether retaining counsel or not, the renouncing individual or their counsel, needs to schedule an appointment with US Citizen Services at a US mission outside of the US. At that interview, a US Consular official will go through various paperwork. Although many missions have their own specific additional forms, they all must complete this documentation (7 FAM 1260 RENUNCIATION OF U.S. CITIZENSHIP ABROAD).Once the renunciation interview is completed at the US mission, then the individual is no longer a US citizen under US law. However, in order to also get out of the US tax system, it is necessary for them to file the IRS form 8854. A significant portion of which is an attestation that they are fully up to date and compliant with their US tax obligations. They will also need to file a terminal US tax return and appropriate filings such as Report of Foreign Bank and Financial Accounts (FBAR) for the short year from January 1st to their date of renunciation.The final step in the process is that the US Mission will forward the documentation that it receives to the State Department in Washington. Officials there will review the material to ensure that the renunciation was properly completed. If so, then they will issue a Certificate of Loss of Nationality (https://eforms.state.gov/Forms/d...) confirming that the individual ceased to be a US Citizen as of the expatriation interview date.Note: Relinquishment of US Citizenship: In certain specific cases, an individual can demonstrate both a potentially relinquishing act and an intention to relinquish US citizenship (Advice about Possible Loss of U.S. Nationality and Dual Nationality). If the individual meets this standard then they might be able to claim that they lost their US citizenship (and therefore basis for tax liability) at a much earlier date. In these types of cases it is definitely worth retaining experienced counsel to determine a) if you have a proper potentially successful case; and b) correctly file a relinquishment claim. Relinquishment applications take much longer to process (and therefore determine if successful) but may have great financial value if possible and every effort is made toward success.Unfortunately, I have seen many cases filed which were either weak or dead at the outset or poorly documented. The individual was often under the mistaken belief that they had lost their US citizenship (and US tax liability) until their application was ultimately rejected. Given that such cases can take a minimum of a year and often 2 or more years to be reviewed and assessed, it is critical to know at the outset whether an application is potentially viable.

I have assisted several hundred Americans to renounce/relinquish their US citizenship for the past 27 years. For many individuals, it comes as a surprise to them that they have US citizenship and they do not know what the tax and financial ramifications are of US citizenship on themselves, their family and their executor.The first step for many who think they MAY be US citizens is to confirm same and begin to understand the tax ramifications of this discovery. I cover those issues here David S. Lesperance's answer to I was born in Canada by an American mother, so am I an American citizen?Once an individual understands that they are a US citizen AND that status is accompanied by very specific tax and financial filing obligations, then the individual should closely examine the pros and cons of keeping US citizenship.The first step is to contact a qualified accountant to understand the cost of bringing themselves into compliance. Without being in compliance, renunciation by itself is worse than useless in dealing with prior and future tax liability.I do not do compliance work, but have watched the results of countless clients who I advised to go through this step. Almost universally, the individual had vastly overestimated the cost (in professional fees and actual tax liability) of coming into compliance. This was because they were frightened by on-line forum hysteria; had assumed the imposition of an Exit Tax (Expatriation Tax) and also had not taken into account Foreign Tax Credit for the tax that they had paid to their current country of tax residence.Once one knows the actual cost of coming into compliance (accounting fees, tax, interest penalties (if any)) then one needs to add on the cost of expatriating ($2350 Expatriation Fee; possibly the imposition of Expatriation Tax if they are considered a “Covered Expatriate” after their accountant complete a draft https://www.irs.gov/pub/irs-pdf/...; and then finally possibly legal fees to assist in the process).Once one has the cost of renunciation, then one needs to access the value that they place on US citizenship. Setting aside blind patriotism for a moment and looking at practical issues, the value that one places on retaining depends greatly upon their position in life. Here are three different examples:A) 24 Year Old US citizen graduating in Masters or Computer Science or Finance. Unmarried and childless: Given that this person is at the start of their career, they would probably place a great emphasis on the value of their uninhibited ability to work (at least in the beginning of their career) in these fields in the US. Undoubtedly, employment opportunities are significant. They may also want to be able to pass on US citizenship to their future children;B) 64 Year Old Canadian Citizen who was born in the US but moved to Canada when a young child: This person would essentially think of themselves as primarily Canadian. Their career and child rearing life periods are over. They may view the future avoidance of on-going compliance and hassle of remaining a US taxpayer in the Foreign Account Tax Compliance Act - Wikipedia era to be worth more than retaining a US citizen;C) 45 Year Old HNW Venture Capitalist: This person is weighing on an on-going basis the value of being in the US for business versus the on-going and future (estate) tax liability. This person may not be ready to expatriate at this time, but is prudently getting a Back Up Plan in place to allow them to execute a renunciation if and when they deem appropriate for them. (Peter Thiel, Trump Adviser, Has a Backup Country: New Zealand; How Today’s Rich Families Are Different; Lesperance & Associates " Could the loss of carried interest double your tax bill?)Once an individual has determined that for them, compliance and renunciation is appropriate, then they have to decide if it is worth while to retain legal counsel to assist or try and do it themselves. One might want to retain legal counsel if there is a matter of required co-ordination with tax counsel and accountants because one is subject to the Expatriation Tax Regime. In addition, there is sometimes a co-ordination and timing issue for setting up the Renunciation Interview. Finally, some individuals determine it worthwhile to have an experienced advisor make sure that the paperwork is properly completed and that they are properly prepared for the interview questions and future US border official questions. Those who retain counsel are individuals who believe that the cost of fees is minimal compared to the cost of not doing their expatriation and departure from the US tax system properly.Whether retaining counsel or not, the renouncing individual or their counsel, needs to schedule an appointment with US Citizen Services at a US mission outside of the US. At that interview, a US Consular official will go through various paperwork. Although many missions have their own specific additional forms, they all must complete this documentation (7 FAM 1260 RENUNCIATION OF U.S. CITIZENSHIP ABROAD).Once the renunciation interview is completed at the US mission, then the individual is no longer a US citizen under US law. However, in order to also get out of the US tax system, it is necessary for them to file the IRS 8854. A significant portion of which is an attestation that they are fully up to date and compliant with their US tax obligations. They will also need to file a terminal US tax return and appropriate filings such as Report of Foreign Bank and Financial Accounts (FBAR) for the short year from January 1st to their date of renunciation.The final step in the process is that the US Mission will forward the documentation that it receives to the State Department in Washington. Officials there will review the material to ensure that the renunciation was properly completed. If so, then they will issue a Certificate of Loss of Nationality - Wikipedia(https://eforms.state.gov/Forms/d...) confirming that the individual ceased to be a US Citizen as of the expatriation interview date.Note: Relinquishment of US Citizenship: In certain specific cases, an individual can demonstrate BOTH a potentially relinquishing act AND an intention to relinquish US citizenship (Advice about Possible Loss of U.S. Nationality and Dual Nationality). If the individual meets this standard then they might be able to claim that they lost their US citizenship (and therefore basis for tax liability) at a much earlier date. In these types of cases it is definitely worth retaining experienced counsel to determine a) if you have a proper potentially successful case; and b) properly file a relinquishment claim. Relinquishment applications take much longer to process (and therefore determine if successful) BUT may have great financial value if possible and every effort is made toward success. Unfortunately, I have seen many cases filed which were either weak or dead at the outset or poorly documented. The individual was often under the mistaken belief that they had lost their US citizenship (and US tax liability) until their application was ultimately rejected. Given that such cases can take a minimum of a year and often 2 or more years to be reviewed and assessed, it is critical to know at the outset whether an application is potentially viable.Note 2: Return of US Passport until CLN is issued:I want to thank Chris-Garcia for bringing up a very interesting point in the comments section. A few years ago, the State Department revised the Foreign Affairs Manual - WikipediaThe State Department said that a potential renunciant may, if they request, retain their US passport for immediate travel back to the US. (7 FAM 1227 e (4), and then required to surrender same when their renunciation is approved.Here is the specific language:(1) 7 FAM 1229 provides guidance on disposition of citizenship-related documentation;(2) The post should obtain any and all valid U.S. passport(s) of the individual when the individual executes either Form DS-4080, Oath of Renunciation of the Nationality of the United States, or the statement of voluntary relinquishment portion of Form DS-4079, Questionnaire: Information for Determining Possible Loss of U.S. Citizenship;(3) The post should not cancel the U.S. passport, but rather retain the passport in a secure location until the approved CLN is received back from CA/OCS/ACS;(4) If the intended expatriate advises the post that he or she needs the U.S. passport immediately because of intended travel to the United States, the consular officer should return the passport to the individual for such travel only until the loss of nationality case is approved. When post receives the approved Certificate of Loss of Nationality for the individual, post should inform the individual to appear in person at post to return the passport and receive the CLN. The CLN should not be provided to the individual unless the passport is returned. If the individual reports the passport as stolen or lost, applicable procedures should be followed;(5) If the intended expatriate advises the post that he or she needs the U.S. passport immediately because it contains valid foreign visas, the post may cancel the book in accordance with 7 FAM 1300 Appendix Z, “Cancelation of Passport Books and Passport Cards.” Do not damage the entry/exit or visa stamp or foreign visas;(6) When the approved CLN is received, the post should cancel the passport. The canceled passport may be returned to the expatriate upon request. If the expatriate does not desire the canceled passport the post may locally destroy non e-passports. Canceled e-passports should be sent to the Bureau of Consular Affairs, Executive Office, General Services Division (CA/EX/GSD) (under cover of a memo) at the following address:Mr. Garcia then posed the question of what would happen if, when the renunciation is finally approved, he just continue living in the US? What if he held no other nationality? Can he be deported from the US as an illegal immigrant?The first thing to understand is that someone who is renouncing their citizenship is exercising a right that they have. This is in dramatic contrast to a foreigner who is asking an American official to exercise their discretion to grant them a visitor visa.While the FAM uses the wording “approves” the CLN (Certificate of Loss of Nationality - Wikipedia), it more accurately describes the administrative process of ensuring that when the applicant renounced their US citizenship, that it was done properly. If the State Department confirms that the applicant properly exercised their right to renounce, they “confirm” same by issuing a CLN, which is the US government’s confirmation that the individual ceased to be a US citizen as of the date of the renunciation appointment. In short, under US law, the individual ceases to be a US citizen at the moment that they sign https://eforms.state.gov/Forms/d... in front of a consular officer at a US mission outside of the US. The later issuance of the CLN is simply the US government confirming an existing state of fact (i.e. that the person had ceased to be a US citizen as of that moment).From a practical viewpoint, when an individual walks out of the US mission, they can immediately seek entry into the US as a visitor IF they were a Canadian citizen or British Overseas Territories citizen - Wikipedia -Bermuda (without requiring a B1/B2 visa) OR IF they were a citizen of a Visa Waiver Program - Wikipedia country. Over the years, I have had countless clients do exactly this.A practical difficulty arose when the individual only was a citizen of a country which required a US Visitor B visa - Wikipedia. These individuals would need to apply for this visa from the Visa Section in a US mission abroad. US visa officers cannot consider applications for visas from US citizens and the only evidence that they would accept that the individual was no longer a US citizen is a CLN! This meant that those individuals would effectively be unable to try and travel to the US until the CLN was issued which was a minimum of weeks and over the last decade has sometimes taken well over a year to process. To deal with this problem, the State Department created this particular section.Mr. Garcia brings up some issues which are in practice not really going to happen. This is because it is difficult (I would say extraordinarily unlikely) that an individual is going to be able to renounce without providing proof of another non-American citizenship (https://www.quora.com/Could-a-gr...).Furthermore, one of the key reasons that people renounce their US citizenship is to sever their future US tax liability. If they renounce but continue to be physically present in the US, they will remain a US taxpayer as a result of the https://en.wikipedia.org/wiki/Su..., thus defeating the purpose of expatriating.Of course, if they are a foreigner who overstays their visitor status, they are in the same position as an illegal immigrant. However, the obvious question is what would ever be the reason that a person would pay a $2350 fee to renounce their US citizenship thereby forgoing the legal ability to live in the US and receive benefits all in exchange for the experience of being an illegal alien.However, while this section would benefit that subset of US expatriates who needed a visa during the CLN “gap period”, it also raised some significant potential tax issues. This is for the simple fact that a US passport indicates that the holder is a US citizen and therefore by definition still a https://www.irs.gov/individuals/...). If the individual did accept and use the US passport after the date of renunciation, this could later bring into question their position that they cease to be a US taxpayer as of the date of renunciation appointment. In short, this is a poisoned chalice for those who are expatriating as part of a tax plan and yet another one of the many demonstrations as to why this is not a DIY exercise.

I have assisted several hundred Americans to renounce/relinquish their U.S. Citizenship for the past 27 years. For many individuals, it comes as a surprise to them that they have US citizenship and they do not know what the tax and financial ramifications are of US citizenship on themselves, their family, and their executor.The first step for many who think they may be US citizens is to confirm same and begin to understand the tax ramifications of this discovery. I cover those issues here my answer to I was born in Canada by an American mother, so am I an American citizen?Once an individual understands that they are a US citizen and that status is accompanied by very specific tax and financial filing obligations, then the individual should closely examine the pros and cons of keeping US citizenship.The first step is to contact a qualified accountant to understand the cost of bringing themselves into compliance with U.S. law. Without being in compliance, renunciation by itself is worst than useless in dealing with prior and future tax liability.I do not do compliance work, but have watched the results of countless clients who I advised to go through this step. Almost universally, the individual had vastly overestimated the cost (in professional fees and actual tax liability) of coming into compliance. This was because they were frightened by on-line forum hysteria; had assumed the imposition of an Exit Tax (Expatriation Tax) and also had not taken into account Foreign Tax Credit for the tax that they had paid to their current country of tax residence.Once one knows the actual cost of coming into compliance (accounting fees, tax, interest penalties (if any)) then one needs to add on the cost of expatriating ($2350 Expatriation Fee; possibly the imposition of Expatriation Tax if they are considered a “Covered Expatriate” after their accountant complete a draft https://www.irs.gov/pub/irs-pdf/...; and then finally possibly legal fees to assist in the process).Once one has the cost of renunciation, then one needs to access the value that they place on US citizenship. Setting aside blind patriotism for a moment and looking at practical issues, the value that one places on retaining US citizenship depends greatly upon their position in life. Here are three different examples:24 Year Old US citizen graduating with a Masters of Computer Science or Finance. Unmarried and childless: Given that this person is at the start of their career, they would probably place a great emphasis on the value of their uninhibited ability to work (at least in the beginning of their career) in these fields in the US. Undoubtedly, employment opportunities are significant. They may also want to be able to pass on US citizenship to their future children;64 Year Old Canadian Citizen who was born in the US but moved to Canada when a young child: This person would essentially think of themselves as primarily Canadian. Their career and child rearing life periods are over. They may view the future avoidance of on-going compliance and hassle of remaining a US taxpayer in the Foreign Account Tax Compliance Act era to be worth more than retaining a US citizenship;45 Year Old High Net Worth Individual Venture Capitalist: This person is continually weighing the value of being in the US for business versus the on-going and future (estate) tax liability. This person may not be ready to expatriate at this time, but is prudently getting a Back Up Plan in place to allow them to execute a renunciation if and when they deem appropriate for them. (Peter Thiel, Trump Adviser, Has a Backup Country: New Zealand; How Today’s Rich Families Are Different; Lesperance & Associates " Could the loss of carried interest double your tax bill?)Once an individual has determined that for themselves, compliance and renunciation is appropriate, then they have to decide if it is worthwhile to retain legal counsel to assist or try and do it themselves. One might want to retain legal counsel if there is a matter of required co-ordination with tax counsel and accountants because one is subject to the Expatriation Tax Regime. In addition, there is sometimes a co-ordination and timing issue for setting up the Renunciation Interview. Finally, some individuals determine it worthwhile to have an experienced advisor make sure that the paperwork is properly completed and that they are properly prepared for the interview questions and future US border official questions. Those who retain counsel are individuals who believe that the cost of fees is minimal compared to the cost of not doing their expatriation and departure from the US tax system properly.Whether retaining counsel or not, the renouncing individual or their counsel, needs to schedule an appointment with US Citizen Services at a US mission outside of the US. At that interview, a US Consular official will go through various paperwork. Although many missions have their own specific additional forms, they all must complete this documentation (7 FAM 1260 RENUNCIATION OF U.S. CITIZENSHIP ABROAD).Once the renunciation interview is completed at the US mission, then the individual is no longer a US citizen under US law. However, in order to also get out of the US tax system, it is necessary for them to file the IRS form 8854. A significant portion of which is an attestation that they are fully up to date and compliant with their US tax obligations. They will also need to file a terminal US tax return and appropriate filings such as Report of Foreign Bank and Financial Accounts (FBAR) for the short year from January 1st to their date of renunciation.The final step in the process is that the US Mission will forward the documentation that it receives to the State Department in Washington. Officials there will review the material to ensure that the renunciation was properly completed. If so, then they will issue a Certificate of Loss of Nationality (https://eforms.state.gov/Forms/d...) confirming that the individual ceased to be a US Citizen as of the expatriation interview date.Note: Relinquishment of US Citizenship: In certain specific cases, an individual can demonstrate both a potentially relinquishing act and an intention to relinquish US citizenship (Advice about Possible Loss of U.S. Nationality and Dual Nationality). If the individual meets this standard then they might be able to claim that they lost their US citizenship (and therefore basis for tax liability) at a much earlier date. In these types of cases it is definitely worth retaining experienced counsel to determine a) if you have a proper potentially successful case; and b) correctly file a relinquishment claim. Relinquishment applications take much longer to process (and therefore determine if successful) but may have great financial value if possible and every effort is made toward success.Unfortunately, I have seen many cases filed which were either weak or dead at the outset or poorly documented. The individual was often under the mistaken belief that they had lost their US citizenship (and US tax liability) until their application was ultimately rejected. Given that such cases can take a minimum of a year and often 2 or more years to be reviewed and assessed, it is critical to know at the outset whether an application is potentially viable.