In 2024, nearly 5,000 individuals officially renounced their U.S. citizenship, as reported in a notice from the Internal Revenue Service (IRS) published in the Federal Register. The notice details renunciations recorded throughout the year, with data categorized quarterly.
The breakdown reveals significant fluctuations in the number of renunciations. From October 1 to December 31, over 600 people gave up their U.S. citizenship. This followed a sharp rise in the third quarter, where more than 2,150 individuals renounced between July 1 and September 30. Earlier in the year, from April 1 to June 30, over 1,700 individuals renounced their citizenship, while the first quarter saw around 350 renunciations from January 1 to March 31.
Before 2009, the number of US renunciations was under 750 per year. In 2009, there were 742, followed by 1,534 in 2010. The number rose to 1,781 in 2011 and then dropped to 932 in 2012. However, in 2013, nearly 3,000 people chose to renounce their US citizenship. In 2014, the number increased to 3,415, and by 2015, it reached 4,279. In 2016, 5,409 people gave up their US citizenship. The trend continued with 5,132 renunciations in 2017, 3,974 in 2018, and 2,071 in 2019. In 2020, the number spiked to 6,705, followed by 2,426 in 2021 and 2,816 in 2022. The total for 2023 was over 5,000.
One of the primary reasons people choose to renounce U.S. citizenship is the country’s tax system, which mandates citizens to report and pay taxes on their global income, regardless of their residence abroad. Expatriates often find complying with the Foreign Account Tax Compliance Act (FATCA) and other regulations overwhelming.
As a result, many opt to renounce their citizenship to simplify their financial obligations. Additionally, some countries do not allow dual citizenship, requiring individuals to choose between U.S. nationality and the citizenship of their country of residence. Other reasons for renunciation include personal, political, or bureaucratic factors.
The process of renunciation involves several steps, including filing official paperwork, attending an interview at a U.S. embassy or consulate, and paying a $2,350 exit fee. After renouncing, individuals lose the right to vote in U.S. elections and access certain government services but are no longer subject to U.S. tax obligations.
For those wishing to renounce their U.S. citizenship, it is generally required to first acquire the citizenship and passport of another country. Only after obtaining a nationality from a country that allows dual citizenship can the individual renounce U.S. citizenship. Without a second citizenship, renouncing U.S. citizenship can lead to complications, as the individual may risk becoming stateless.
While some U.S. diplomatic missions may allow renunciation without a second passport or citizenship, others may not permit renunciation until the individual has another nationality. Even when renunciation is accepted, individuals must understand the risk of becoming stateless if they do not acquire another citizenship. Without a second nationality, renouncing U.S. citizenship could leave the individual without citizenship in any country.
For Nepali citizens who have acquired U.S. citizenship, the process of renouncing U.S. citizenship is complicated under current laws. Nepali law does not permit dual nationality, so a person acquiring U.S. citizenship must renounce their Nepali citizenship. While it is possible to renounce U.S. citizenship without regaining Nepali citizenship, this may result in statelessness. If an individual does not hold citizenship in another country, a consular officer must inform them of the risks of statelessness before proceeding with the renunciation.
The U.S. Department of State requires individuals to present a passport from another country during their renunciation appointment. Under Nepali law, it is illegal to hold both a U.S. and Nepali passport at the same time, as dual nationality is not allowed. To complete the renunciation, the individual must submit the DS-4079 form before the appointment, and during the appointment, forms DS-4080, DS-4081, DS-4082, and DS-4082 must be filled out.
Renouncing U.S. citizenship requires making an appointment at a U.S. consulate. During the appointment, the individual must present their U.S. passport, the passport from their second country, a birth certificate, and proof of their latest nationality. Additionally, the individual must file taxes for the period during which they held U.S. citizenship.
“Section 351(b) of the INA provides that an applicant who takes the oath of renunciation of U.S. citizenship before the age of eighteen (or who otherwise relinquished U.S. citizenship related to certain foreign military service under the age of 18) can have U.S. citizenship reinstated if they notify the Department of State of their wish within six months after attaining the age of eighteen,” the U.S. Department of State website reads.
Kishor Panthi
View More PostsKishor Panthi is the founder and editor-in-chief of Khasokhas and NepYork. He is the author of three books, “Kampan,” "UNTRANSLATABLE" and “Zero Mile.” He writes about social issues, immigration, and politics.
