Reference materials

Resources

Government publications, official forms, legislative proposals, and professional resources related to U.S. expatriation tax, citizenship renunciation, and LPR abandonment.

Internal Revenue Service (IRS)

U.S. Department of State

CC BY 3.0

Renunciation of U.S. Nationality Abroad
Renunciation of U.S. Citizenship
Renunciation by Persons Claiming a Right of Residence in the U.S.
7 FAM 1260 — Renunciation of U.S. Citizenship
Form DS-4079 — Request for Determination of Possible Loss of U.S. Citizenship — Focuses on facts that might lead to prior relinquishment, as opposed to current renunciation
Form DS-4080 — Oath of Renunciation of the Nationality of the United States
Form DS-4081 — Statement of Understanding Concerning the Consequences of Relinquishment or Renunciation
Form DS-4082 — Witnesses’ Attestation Renunciation/Relinquishment of Citizenship — Required if the person does not speak English
Form DS-4083 — Certificate of Loss of Nationality (CLN) — Issued by the U.S. Department of State once the government confirms loss of nationality has occurred

USCIS — Immigration

CC BY-SA 3.0

United States Citizenship and Immigration Services (USCIS) — Home Page
Abandoning Legal Permanent Resident Status — Embassy of the United States, Barbados
Form I-407 — Abandonment of Lawful Permanent Resident Status

U.S. Taxpayer Advocate (TAS)

2014 TAS Report — FATCA: Potential to Be Burdensome, Overly Broad, and Detrimental to Taxpayer Rights
2012 TAS Report — IRS Offshore Voluntary Disclosure Programs Discourage Voluntary Compliance — For those who inadvertently failed to report foreign accounts

Quarterly Expatriate Publication

Quarterly Publication of Individuals Who Have Chosen to Expatriate — Published in the Federal Register pursuant to IRC §6039G of HIPAA (1996), as amended. Lists the name of each individual losing U.S. citizenship with respect to whom the Secretary received information during the quarter.

Legislative Proposals

CLE Courses & Publications

CC BY 2.0, Patrick Gillespie

Immigration Options for Investors & Entrepreneurs, 3rd Ed — AILA — Patrick W. Martin (chapter on taxation) — Key U.S. Tax Considerations for EB-5 and other Visa Applicants
Table of Contents — Key U.S. Tax Considerations for EB-5 Visa Applicants (PDF) — Patrick W. Martin, chapter on taxation