Search This Blog

December 5, 2011

Surrender of your US Citizenship or Loss of Citizenship Can Eliminate Need to File US Tax Returns

We have assisted hundreds of  US expats with the surrender of their US Citizenship or Permanent Residency. If you go through the process you will never have to file a US Tax Return again.  The State Department does require that you have Citizenship in another country before they will allow you to surrender your US Citizenship.  It is a two part process.  The legal surrender at the US Embassy or consulate and the second part is filing the proper forms with the IRS.   You must file at least the last five years US Tax returns and other foreign reporting forms and pay any taxes, interest and penalties that might be due along with a Form 8854.

Read the State Department rules on citizenship surrender or loss HERE.   For assistance email us at or visit our website at 


Anonymous said...

Don, if you retire in another country and surrender your citizenship, you do lose social security, right?

Don D. Nelson, Attorney, CPA said...

If you surrender your citizenship and retire to another country you may still be eligible for social security paid by the US if you have sufficient number of years participating. This result varies by country and if the US has a social security treaty with it. The rules are complex and can be tricky. You need to go to and read the rules which are complex and then discuss it with the social security on the telephone.