From SEAT Wiki
This page documents the US Exit Tax (IRC s. 877A)
Dual Citizen at birth exception:
- The S. 877A “Dual Citizen” exemption: MUST certify tax compliance for the five years prior to relinquishment
- Relinquishing US Citizenship – Exception for A Dual National at Birth
- Relinquishing US citizenship: South African Apartheid, the Accidental Taxpayer and the United States S. 877A exit tax
- The "Exit Tax": Dual US/Canada citizen from birth, no Canada citizenship today = no exemption to US "Exit Tax"
General reading about the Exit Tax: