Exit Tax

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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:

• Recent economic upheaval creates expatriation opportunities for “US Persons” living abroad