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I want to renounce my US citizenship. What form should I use?
The official form used in the renunciation process is DS-4080, known as the Oath of Renunciation of the Nationality of the United States. It is a document used in the formal process of renouncing US citizenship.
This form records the individual’s official intent to give up their citizenship status. The signing of DS-4080 is done through a US Embassy or Consulate as part of an in-person appointment, which is a key step in finalizing the renunciation process.
Are there other documents in conjunction with DS-4080?
Yes, there are. Other related forms may also be required, such as:
- Form DS-4079: Request for Determination of Possible Loss of United States Citizenship.
- Form DS-4081: Covers acknowledgment of the consequences of renouncing US citizenship.
- Form DS-4082: Witness attestation relating to the renunciation process.
These forms help ensure that the applicant fully understands the rights and responsibilities they are giving up. After taking the oath, the Department of State processes these documents and issues a Certificate of Loss of Nationality (CLN).
Are there cost and processing fees?
Yes, there are. According to current regulations, the Department of State charges a renunciation fee of US$450 (previously US$2,350). However, processing times can vary, but the certificate confirming renunciation (CLN) usually takes several months to be issued.
Exit Tax. What is that?
The Exit Tax is a US tax that applies to some people who decide to give up their US citizenship or Green Card. This tax mainly affects individuals who have a high net worth, a high income tax liability, or who fail to meet certain tax compliance requirements.
If your total assets (everything you own) are worth US$2 million or more, or if your average yearly income tax owed over the last five years was more than US$206,000 (2025 threshold), the IRS may consider you a “covered expatriate.”
As a covered expatriate, you may owe Exit Tax on the money you would have made if you sold all your assets the day before you gave up your citizenship or Green Card. The IRS allows a certain amount of “gain” to be tax-free, but anything above that amount may be taxed, even if you didn’t actually sell anything.
How does Form 8854 relate to DS-4080?
DS-4080 vs Form 8854
|
Feature |
DS-4080 |
Form 8854 |
|
Full name |
Oath/Affirmation of Renunciation of Nationality of United States |
Initial and Annual Expatriation Statement |
|
Agency |
US Department of State |
Internal Revenue Service (IRS) |
|
Purpose |
Formally renounces US citizenship |
Reports expatriation information and tax compliance |
|
When used |
During the renunciation appointment at a US Embassy or Consulate |
Filed with the IRS after expatriation |
|
Required for renunciation? |
Yes |
May be required depending on your circumstances |
|
Tax function |
Helps establish the expatriation date |
Helps determine covered expatriate status and Exit Tax obligations |
|
Submitted to |
US Department of State |
IRS |
Form 8854 (Initial and Annual Expatriation Statement) is separate from DS-4080, but it is one of the most important tax forms associated with renouncing US citizenship.
Individuals who expatriate may need to file Form 8854 to certify that they have complied with their US tax obligations during the five tax years before expatriation. Form 8854 is also used to determine whether an individual is classified as a covered expatriate for Exit Tax purposes.
For many individuals who formally renounce US citizenship, the date they sign DS-4080 becomes an important part of determining their expatriation date for tax purposes.
What is the required documentation used for Form DS-4080?
- Proof of Identity and Nationality:
- Valid US passport or proof of US citizenship (such as a birth certificate).
- Proof of any other nationality or citizenship you hold, like a passport from another country.
- Supporting Documents:
- Completed Form DS-4079 (Request for Determination of Possible Loss of United States Citizenship), which helps the consulate understand your circumstances regarding renunciation.
- Form 8854 (Initial and Annual Expatriation Statement), if applicable, which certifies that you have complied with US tax obligations in the five years prior to expatriation.
- Additional Form:
- Any additional paperwork requested by the embassy or consulate.
- Additional tax forms, such as Form W-8CE in certain situations, may also apply.
It’s recommended to get support from a qualified tax professional, as specific documentation requirements can vary depending on individual circumstances.
How does renouncing US citizenship impact social security and retirement benefits?
If you renounce US citizenship, you can still receive Social Security, but the process may be more complex. Whether you continue to receive these benefits depends on your country of residence and other eligibility requirements.
Medicare generally isn’t available outside the US, so you’ll need other health coverage.
Note: Distributions from US retirement accounts like 401(k)s or IRAs may face different withholding rules or tax treatment after renunciation, so it’s better to plan ahead to avoid surprises.
How will renouncing affect my ability to visit the US in the future?
After renouncing, you lose the automatic right to enter the US and may need a visa to visit. Some former citizens might qualify for visa-free travel if their new country is part of the Visa Waiver Program, but others will need to apply for a visa to re-enter.
Can I reverse my decision after taking the oath?
No. Once you’ve taken the Oath of Renunciation, the decision is typically permanent.
If you want to regain US citizenship, you’d generally have to qualify again through the immigration and naturalization process, which can be lengthy and difficult.
Do I need a second nationality before renouncing?
Yes, you need another nationality before renouncing your US citizenship to avoid becoming “stateless,” which means not having any citizenship.
Without citizenship, you won’t have the legal protections a country provides, and it would be very hard to travel, get a passport, or access basic rights like healthcare, employment, and legal residency.
The US government strongly recommends understanding the consequences of becoming stateless before renouncing citizenship.
What happens to my US bank accounts after renunciation?
Renouncing your US citizenship doesn’t automatically close your US bank accounts, but it can impact your access to certain banking services. Most US banks let non-citizens keep accounts, though some may require extra paperwork, such as proof of residency in another country.
Certain banks might restrict services for non-citizens or apply different fees, especially if you live abroad. It’s best to check with your bank about its policies to understand how renunciation might affect your account access and service options.
Will renouncing my citizenship affect my family or just me?
No. Renouncing your US citizenship is an individual decision and only affects your status, not your family’s. Each family member would need to renounce separately if they also want to give up their US citizenship.
Is DS-4080 an IRS form?
No. DS-4080 is a US Department of State form used during the renunciation process. However, it has important tax implications because renouncing US citizenship may trigger tax filing requirements, including Form 8854.
Does signing DS-4080 automatically end my US tax obligations?
Not necessarily. Many individuals who renounce US citizenship must still complete final US tax filings and, if required, file Form 8854 to certify their tax compliance.
What happens after I receive a Certificate of Loss of Nationality (CLN)?
The Certificate of Loss of Nationality (CLN) serves as official proof that your US citizenship has ended. However, you may still need to complete any remaining tax compliance requirements associated with expatriation.
Further reading
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Clark Stott has been with Expat Tax Online since 2015. Being a dual national based in the UK, Clark has unique experience helping US citizens (and Accidental Americans) become tax compliant via the Streamlined Tax Amnesty program. Clark likes to help Americans in the UK keep their tax situations as simple as possible to avoid harsh IRS treatment.
