Citizenship Relinquishment

From SEAT Wiki

Relinquishment of US citizenship under US law is governed by Section 349 of the Immigration and Nationality Act, codified at 8 USC 1481. This law lists a series of relinquishing acts that must be performed with the intention of relinquishing US nationality. One of these relinquishing acts is to make a "formal renunciation of nationality before a diplomatic or consular officer of the United States in a foreign state..."

Note that losing US citizenship under immigration and nationality law may not be sufficient to lose US citizenship for tax purposes. See The United States of America – One country two citizenships – Introducing the "Tax Citizen" and Are you a US citizen? The US has two kinds of citizenship: Citizenship for tax purposes and citizenship for nationality purposes

Blog posts that will be of interest to those contemplating renunciation of US citizenship (note that these posts focus on the nationality aspects of renunciation, not the tax aspects):

Blog posts that will be of interest to those who wish to document a prior relinquishment:

Other blog posts of interest: