Loss of Nationality
DS-4079 & Loss of Nationality:When a U.S. citizen is ready to renounce their citizenship, they have a few different options available to them. The most common scenario is when a person is outside the U.S., visits a foreign consulate or embassy, undergoes an “exit” interview and files DS (Department of State) forms:
There are certain DS requirements for the person to complete prior to (or at the time of) expatriation.
The most important DS-form to file is DS-4079 “Loss of Nationality.”
Once the interview is complete, the forms filed, the fee paid and the renunciation is approved by the consular office, the expatriate will receive a signed certificate of loss of nationality (DS-4083).
Let’s review how a U.S. citizen renounces citizenship, loss of nationality, and when DS-4079 et seq. is filed.
§ 1481. Loss of Nationality (Section 349)
The INA is the Immigration and Nationality Act abd section 349 refers to loss of nationality.
(a) A person who is a national of the United States whether by birth or naturalization, shall lose his nationality by voluntarily performing any of the following acts with the intention of relinquishing United States nationality—
(1) obtaining naturalization in a foreign state upon his own application or upon an application filed by a duly authorized agent, after having attained the age of eighteen years; or
(2) taking an oath or making an affirmation or other formal declaration of allegiance to a foreign state or a political subdivision thereof, after having attained the age of eighteen years; or
(3) entering, or serving in, the armed forces of a foreign state if (A) such armed forces are engaged in hostilities against the United Page or (B) such persons serve as a commissioned or non-commissioned officer; or
(4) (A) accepting, serving in, or performing the duties of any office, post, or employment under the government of a foreign state or a political subdivision thereof, after attaining the age of eighteen years if he has or acquires the nationality of such foreign state; o (B) accepting, serving in, or performing the duties of any office, post, or employment under the government of a foreign state or a political subdivision thereof, after attaining the age of eighteen years for which office, post, or employment an oath, affirmation, or declaration of allegiance is required; or
(5) making a formal renunciation of nationality before a diplomatic or consular officer of the United States in a foreign state, in such form as may be prescribed by the Secretary of State; or
(6) making in the United States a formal written renunciation of nationality in such form as may be prescribed by, and before such officer as may be designated by, the Attorney General, whenever the United States shall be in a state of war and the Attorney General shall approve such renunciation as not contrary to the interests of national defense; or
(7) committing any act of treason against, or attempting by force to overthrow, or bearing arms against, the United States, violating or conspiring to violate any of the provisions of section 2383 of title 18, or willfully performing any act in violation of section 2385 of title 18, or violating section 2384 of title 18 by engaging in a conspiracy to overthrow, put down, or to destroy by force the Government of the United States, or to levy war against them, if and when he is convicted thereof by a court martial or by a court of competent jurisdiction.
Section 349 (a)(5) INA
Section 349(a)(5) is the most common form of renunciation and loss of nationality.
The process is relatively simple, but should only be completed after all necessary exit tax planning has taken place.
The basics are as follows:
- The individual makes an appointment at the consulate at the country they want to renounce.
- Prior to the appointment, the individual completes the necessary forms.
- DS 4079: Request for Loss of Nationality
- DS 4080: Oath of Renunciation
- DS 4081: Statement of Understanding
- DS 4082:Witness Attestation
- DS 4083: Certificate of Loss of Nationality (Prepared by the Officer)
- The Individual attends the appointment in person, and completes the “exit interview” along with the signing and dating the other forms.
- The Consulate Officer submits the documentation, along with their recommendation and if it is approved, the Certification of Loss of Nationality is issued.
The DS-4079 is the primary form that is used by the expatriate at the time of expatriation.
Some of the key questions, include:
- Have you taken an oath or made an affirmation or other formal declaration of allegiance to a foreign country?
- Have you served in the armed forces of a foreign country
- What passport do you use to travel to and from other countries?
- What was your intent with respect to your U.S. nationality when you performed the act or acts indicated in questions 8(b)(iii)- 11 and/or 16?
Date of Expatriation
The Date of Expatriation is the date that:
“The date you renounced your U.S. citizenship before a diplomatic or consular officer of the United States (provided that the voluntary renouncement was later confirmed by the issuance of a certificate of loss of nationality).”
Therefore it is absolutely crucial that you properly plan ahead before your complete the expatriating act.
Interested in Loss of Nationality Expatriation from the U.S.?
Our firm specializes exclusively in international tax, offshore compliance and expatriation including loss of Nationality Form DS-4079 to DS-4083.
Contact our firm today for assistance with getting compliant.