Citizenship is one of the most basic, universal human rights; every person should have one, whether it's acquired from birth or through naturalization, among many ways. For some, however, their personal circumstances have them considering renouncing their citizenship to acquire a new one.
In this article, we’ll discuss the ways on how you renounce US citizenship. We'll discuss what its risks and effects are, both in the perspectives of US and Canadian laws. If you want to learn about the process of renouncing your American citizenship, reaching out to a cross-border lawyer is highly advised.
How do you renounce US citizenship?
As one of the many ways of losing or relinquishing US citizenship, renouncing involves going to a US embassy or consulate in a foreign country and performing certain requirements. Generally, here’s what happens if you want to renounce your US citizenship:
- Appear at a US embassy or consulate in the country where you’re now at
- Fill out certain forms and sign an oath of renunciation
- Pay the renunciation fee and file your final tax return
- Wait for the post-application processes and its approval
As it reads, the renunciation of your US citizenship is final and irreversible. This is why those who want to renounce their citizenship—whether it be an American or other nationality—should first review their decision and its possible consequences.
This video briefly explains the process of renouncing US citizenship:
If you’re looking for lawyers to help you in renouncing your US citizenship, you can use our directory of the best lawyers in this legal field through the Lexpert 500 Cross-Border Guide.
Below are further explanations of the steps in renouncing your US citizenship:
1. Appear at a US embassy or consulate
First among the many steps in renouncing American citizenship is to go to the US embassy or consulate of the foreign country you’re in. Under the US Immigration and Nationality Act (INA), renouncing cannot be done:
- when you are in the US
- by mailing (snail mail or electronic) the US embassy or consulate
- through an agent, whether in the US or in the foreign country
In other words, you must personally appear in a US embassy or consulate and it’s only possible when you are in another country already. Personal appearance is required since, in most cases, you will be interviewed twice by a consular or diplomatic officer. Although in Canada, an oath of renunciation can be processed even just after one interview.
2. Fill out certain forms
When you appear at the US embassy or consulate, you must then do these next steps:
- submit the following requirements:
- evidence of US citizenship (e.g. most recent US passport or birth certificate)
- bio-pages of all current foreign passports
- if applicable:
- US Consular Report of Birth Abroad
- Certificates of Naturalization for any country, including the US
- Certificates of Citizenship for any country, including the US
- evidence of name changes (e.g. marriage or divorce certificates, court orders, or deed polls)
- file the following documents:
- Request for Determination of Possible Loss of US Citizenship
- Oath of Renunciation
Renouncing your US citizenship in Canada
If you’re already in Canada, you can first try to contact a Canadian law firm for cross-border transactions. Next is to check with the US embassy or look for the consulates near you.
The US embassy in Canada is found in Ottawa, but there are also US consulates in the following areas:
- Calgary
- Halifax
- Montréal
- Québec
- Toronto
- Vancouver
- Winnipeg
With the help of your lawyer in Canada, you can prepare the documents and submit them to the embassy or consulate you will be appearing in.
3. Pay the renunciation fee
As of 2025, the renunciation fee is US$2,350, which is paid to the US government. This does not include any legal fees that you may have to pay, especially if you retain the services of a cross-border lawyer.
Exit tax and final income tax return
Part of the financial considerations is that you must file a final US tax return for the year that you renounced your US citizenship. In some cases, you may also have to pay an “exit tax” if your net worth exceeds US$2 million. The tax base for this are your assets both in and out of the US.
Here are some factors that the Internal Revenue Service (IRS) will consider if you need to pay an exit tax:
- your personal net worth
- your average net income tax liabilities, after foreign tax credits, based on the date just before the renunciation
- your compliance with other tax filing requirements
Most of these factors are based on the past five tax years. Still, it is best to consult with your cross-border lawyer if you need to pay an exit tax.
4. Post-application processes
Your application and its supporting documents will then be sent to the State Department. Including its review, the whole process will take between three and six months from the time you completed your application.
Once approved, the embassy or consulate will contact you of their decision. If approved, you will then receive a Certificate of Loss of Nationality, as proof of your renounced US citizenship.
Renunciation that does not follow this process or any of its requirements is not valid. However, this will not mean that you’re denied your US citizenship anymore; instead, it’s retained until you undergo the process again.
What are the effects of renouncing US citizenship?
Renouncing your US citizenship will have different effects. While most of the impacts are for taxation purposes, there are also implications for the other aspects of the law. Below is a summary of the effects of renouncing your US citizenship:
- loss of rights: you will lose all the rights and privileges that US citizens enjoy, such as the right to vote or to use your US passport; at the same time, you will also lose the obligations imposed on US citizens, such as paying US taxes moving forward
- existing liabilities: however, any liability that you incurred while you were still a US citizen will still exist, such as from taxes or for any crime; for example, you may still be held liable for taxes if you renounce your citizenship just to evade taxes
- taxation: aside from exit taxes, there are instances where you can be made to pay US taxes, both for any liabilities before and after your renunciation
Under the INA, renunciation of US citizenship is irreversible and irrevocable. The only way to revert to being a US citizen is after a successful administrative review or a judicial appeal.
We’ll discuss these things further below. In any case, here’s a video that shows the effects of renouncing US citizenship, in relation to Canadian laws:
For more details on the effects of renouncing your US citizenship while you’re in Canada, you can also consult the best immigration lawyers in Canada as ranked by Lexpert.
Risks of renouncing US citizenship
To help you decide if renouncing your US citizenship is a wise move, here are some of the risks that you need to consider before:
- being a stateless person: when not properly planned, you might risk becoming a stateless person, which happens when your renunciation of your US citizenship becomes final, without you acquiring another country’s citizenship
- being deported back: renunciation does not mean that you will be freely accepted with open arms by the foreign country you want to become a citizen of; worse, you may be deported back to the US—but not as a citizen anymore
- restricted travels to US: since you will now be treated as any other non-US citizen, your travels back to the US will not anymore be different from tourists, foreign nationals, and immigrants who want to enter the country
- denied entry to the US: related to your future restricted travels back to the US, you may also be denied entry under the Reed Amendment; under this Amendment, persons who expatriated for tax purposes may be denied entry to the US
This is why those who want to renounce their US citizenship must first work on their new citizenship, before finally letting go of their US citizenship. For instance, some would initially move to Canada before processing their renunciation.
Tax implications of renouncing US citizenship
After you renounce your US citizenship, you will not be liable anymore for taxes to the US government. However, there are instances where you will still be liable for US taxes, even after giving up that citizenship:
- current tax liabilities: it’s advised that you should have zero past tax liabilities when you renounce your US citizenship, so that the process cannot be considered as tax evasion, which you can be prosecuted for even after your renunciation
- taxable income: if you still earn income from the US that is taxable there, that may be considered as a fixed, determinable, annual, or periodical (FDAP) income, which is taxed at 30 percent withholding rate
Note that while you’re now freed from your obligations as a US citizen, you must also learn of your new obligations imposed by your new citizenship.
What are other alternatives to renouncing US citizenship?
The US government cannot emphasize enough that, under the INA, losing your US citizenship is a serious and irrevocable act. As such, US citizens in Canada or elsewhere must think of this process very carefully before continuing. For this reason, we have cross-border and immigration lawyers to talk to.
But if you want to get some of the benefits of both worlds, here are some alternatives to renouncing your US citizenship:
- dual citizenship: this involves becoming a citizen of two countries, having both the rights and obligations imposed by these countries
- permanent residency: both the benefits you will receive and your tax obligations are limited, and will depend on the country you’re staying in
- cross-border tax planning: whether you’re a dual citizen or a permanent resident, you can also resort to doing a tax plan to minimize your US tax burden
Although these options may seem convenient, it’s still advised that you talk to your lawyer about what option is best for your case.
How do you renounce your US citizenship: leaving America for good
Leaving the land of the free and the home of the brave is a personal choice that only you can make. As a precaution, this decision must be a fully informed one, with you understanding all the risks and joys of your renunciation. This includes the painstaking process of how to renounce your US citizenship and the effects after it is granted. For this reason, it’s important to consult with an immigration or cross-border lawyer, who can explain these implications to you, as applied in your unique case.
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