Renounce US Citizenship.
- Emigrant must voluntarily and intentionally appear in person before a US consular or diplomatic officer in a foreign country (US Embassy or Consulate) and sign an oath of renunciation.
- If these conditions are not met, a renunciation has no legal effect. That is to say, a renunciation cannot be done by mail, through an agent, or in the United States.
- Anyone surrendering US citizenship must renounce all rights and privileges associated with such citizenship.
- Unless the emigrant already possesses a foreign nationality, he/she may be rendered stateless and lack the protection of any government.
- The act of renouncing is irrevocable except under certain exceptions such as the minority of the individual or residence within the United States or its outlying possessions. Otherwise US citizenship is nearly impossible to reclaim once surrendered.
- You are considered to have relinquished US citizenship on the earliest of …
1. The date you renounced US citizenship before a diplomatic or consular officer of the United States (provided that the voluntary renouncement is later confirmed by the issuance of a certificate of loss of nationality),
2. The date you furnish to the State Department a signed statement of voluntary relinquishment of US nationality,
3. The date the Statement Department issues a certificate of loss of nationality,
4. The date a US court cancels your certificate of naturalization.
- Once the renunciation act is approved, the US Department of State issues a certificate stating ‘Loss of Nationality’ to the expatriate.
Renounce Long Term Residency.
Long Term Residency (LTR).
- A LTR of the United States is any individual who has been a US lawful permanent resident in at least 8 of the last 15 tax years ending with the year status as LTR ends. Do not count any year that you were treated as a resident of a foreign country under a tax treaty and did not waive treaty benefits applicable to residents of the country.
- LTR is terminated on the earliest of the date …
1. You voluntarily abandon your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a US consular or immigration officer, and the Department of Homeland Security determines that you have abandoned your status,
2. You become subject to a final administrative order for removal from the US under the Immigration and Nationality Act;
3. The date you commence to be treated as a resident of a treaty country and gave notice to the Secretary of such treatment.
Surrender Green Card.
Lawful Permanent Resident (LPR).
- LPR status is accorded any individual who has been given the privilege of residing permanently in the United States and holds an alien registration card (Green Card). A LPR may not be a LTR. The Card must not have been judicially or administratively determined to have been abandoned. Nor will you have elected to be treated as a resident of a foreign country under a tax treaty.
- If you elect to be treated as a resident of a foreign country under a tax treaty, have not waived the benefits of such treaty applicable to foreign residents, and have notified IRS of such position on Form 8833, you will not be treated as a LPR. In the event you were also a LTR at the time of electing to be treated as a resident of such foreign treaty country, you will be treated as having expatriated.
- Notice of termination of US residency can be given to the Secretary of Homeland Security as of the date you complete Form I-407 (Abandonment of Lawful Permanent Resident Status) before a diplomatic or consular officer of the United States or at a Port of Entry of the United States before a US immigration official.