[Guest Post from Immigration Lawyer Ms. Teodora Purcell; with no tax discussion.]
When is the loss of US nationality effective?
In loss of nationality cases, the DOS official will determine the effective date when your US citizenship was lost, which is the date when you voluntarily and with intent to relinquish your US citizenship committed the expatriating act. See, prior post –Who makes the loss of US nationality determination? [Guest Post from Immigration Lawyer]
However, the loss of US citizenship does not affect previously acquired derivative US citizenship or other immigration benefits for your children unless the DOS determines that the expatriation date preceded the children’s birth.
So if you lose your US citizenship because you have renounced or relinquished your US citizenship and the DOS has made such a finding, you will need to obtain proper authorization to visit or work in the United States and will be subject to the US immigration laws, including the inadmissibility and removability grounds. As to the tax consequences of losing your US citizenship, you need to consult with a tax professional before making the decision to give up your US citizenship.
Teodora Purcell | Attorney at Law
11238 El Camino Real, Suite 100, San Diego, CA 92130, USA
Direct: +1 (858) 793-1600 ext. 52424 | Fax: +1 (858) 793-1600