Expatriation

• Section 349(a)(5) of the Immigration and Nationality Act gives you the right to renounce your U.S. citizenship at any time. Once you make a formal renunciation, you will forfeit the rights and privileges associated with your citizenship. The renunciation process involves two basic steps. The first part of this process deals with the legal and political aspects of renouncing your citizenship. This is the domain of the U.S. State Department. The other part of the process involves financial matters. The Internal Revenue Service oversees the financial aspects of renouncing your citizenship. You cannot renounce your citizenship without addressing both of these steps.