For those looking to learn more about the history, law and implications of renunciation, we have amassed a comprehensive range of resources. Each has been curated and read by an expert with first-hand knowledge of the process, and is designed to ensure you only have to visit our site when in search of further reading.

Please note that much information you find about expatriation – online or elsewhere – is misleading at best and dangerously wrong at worst. We strongly recommend confirming the accuracy of any non-official sources you find.

All documents required by Department of State during expatriation process

[For reference: Guide for embassy staff regarding renunciation, from the Department of State’s Foreign Affairs Manual]

Laws, court cases and Congressional reports relating to expatriation

IRS information

  • Guidance for Expatriates (A 65-page guide to how the IRS interprets the exit tax provision of the 2008 HEART law. Clarifies issues relating to the mark-to-market calculations, deferred compensation/tax-deferred accounts, nongrantor trusts. Note that although the law applies to individuals who expatriated on or after June 18, 2008, the regulations issued based on this IRS guidance apply definitively only to individuals who expatriated on or after October 15, 2009).
  • Form W-8CE, Notice of Expatriation and Waiver of Treat Benefits. (The form to be given to payers to inform them that you have renounced citizenship, are a “covered expatriate”, and that they must withhold 30% of payments made to you).
  • IRS Proposed Regulations on Covered Gift and Covered Bequest Rules (Section 2801), which applies a US gift tax or US estate tax on US tax resident donees who get gifts or bequests from a covered expatriate. These Proposed Regulations have lingered for years and as of mid-2020 nothing has changed to make them final regulations.