Considerations for Renouncing Your U.S. Citizenship
Those contemplating a renunciation of U.S. citizenship should understand that the act is irrevocable, except as provided in section 351 of the INA (8 U.S.C. 1483), and cannot be canceled or set aside absent a successful administrative review or judicial appeal. Those seeking renunciation must schedule an appointment for a renunciation interview, which is followed by a time of reflection, before the renunciation ceremony.
Steps to Renunciation
STEP 1: Scheduling an Appointment
After reviewing the information on this site, and deciding to proceed, please send us an email at KuwaitACS@state.gov to set up the initial interview.
STEP 2: The Initial Interview
During the initial interview, a consular officer will provide information about renunciation and its consequences. Items required for the interview include a U.S. passport(s), an original Naturalization Certificate (if applicable), and any other documents that establish U.S. citizenship. Renouncing U.S. citizenship may not release one from tax, military, or other U.S. legal obligations. PLEASE NOTE: Those who renounce U.S. citizenship will no longer receive U.S. consular support abroad and will be subject to current visa requirements for future travel to the United States.
STEP 3: After the Initial Interview
Once the interview is complete, the consular officer will recommend a period of reflection. If the applicant would like to proceed with renunciation, please email us at KuwaitACS@state.gov and we will schedule the renunciation ceremony.
STEP 4: Renunciation Ceremony
During the renunciation ceremony, the renunciant will be asked to sign a Statement of Understanding and an Oath of Renunciation before a consular officer. These documents record that the applicant understands the serious nature and consequences of the renunciation and undertakes this action voluntarily. Those seeking renunciation that do not speak and/or read English are required to bring two disinterested witnesses. The two witnesses must be neutral and without conflict of interest (i.e. they cannot be friends, business associates, or relatives). The two witnesses will attest to the facts by signing the Statement of Understanding after the applicant has signed the document.
STEP 5: Final Approval
After the renunciation ceremony, the case will be forwarded to the Department of State for review and decision. Only if/when the Department of State approves the case is the renunciation considered complete. The length of time for Department of State approval may be several months or longer. Our office will contact the applicant when this process is complete.
In addition, after the renunciation ceremony, the U.S. Embassy will retain the renunciation applicant’s U.S. passport, U.S. Naturalization Certificate and other applicable or requested documents until further notice. When the Department of State contacts our office to confirm approval of the case, we will notify the renunciation applicant. If the renunciation case is approved, the applicant’s U.S. passport will be canceled and returned to the applicant.
Making an Appointment
Renunciation applications can only be made by setting up an interview with a U.S. Consular Officer. The initial interview is followed by a period of reflection before the renunciation ceremony appointment will be scheduled. The fee to renounce U.S. citizenship is $2,350 (payable in USD or Kuwaiti Dinar).
If interested in renouncing U.S. citizenship, please send us an email at KuwaitACS@state.gov.
Please do not make an appointment for a renunciation interview via our website.
Additional Information
Renunciation of U.S. Citizenship:
http://travel.state.gov/content/travel/english/legal-considerations/us-citizenship-law
Renunciation of U.S. Citizenship by Person Claiming a Right of Residence in the U.S.:
https://travel.state.gov/content/travel/en/legal/travel-legal-considerations/us-citizenship/Renunciaton-USCitizenship-persons-claiming-right-residence.html
Advice About Possible Loss of U.S. Citizenship and Dual Nationality:
http://travel.state.gov/content/travel/english/legal-considerations/us-citizenship-laws-policies/citizenship-and-dual-nationality.html
Advice About Possible Loss of U.S. Citizenship and Seeking Public Office in a Foreign State:
https://travel.state.gov/content/travel/en/legal/travel-legal-considerations/Advice-about-Possible-Loss-of-US-Nationality-Dual-Nationality/Loss-US-Nationality-Foreign-State.html
Advice About Possible Loss of U.S. Citizenship and Foreign Military Service:
http://travel.state.gov/content/travel/english/legal-considerations/us-citizenship-laws-policies/citizenship-and-dual-nationality.htm
Taxes:
The American Jobs Creation Act (AJCA) of 2004 amends Section 877 of the Internal Revenue Code (IRC) to provide that individuals will continue to be treated as U.S. citizens for U.S. tax purposes until they have notified the U.S. government of their expatriation. The implementation date of this provision is retroactive and applies to expatriations occurring after June 3, 2004. The expatriation is not effective until the notification and tax satisfaction certifications are filed with the IRS and the Department of State. To certify that tax obligations have been met, those who renounce their citizenship or expatriate, must file Form DS-8854 – Initial and Annual Expatriation Statement with the IRS along with their tax return for the year they expatriated by the date their tax filing is due.
Expatriation Tax Guidance:
http://www.irs.gov/uac/IRS,-Treasury-Release-Guidance-on-Expatriation-Reporting-Requirements
IRS Form 8854 – Initial and Annual Expatriation Information Statement:
http://www.irs.gov/pub/irs-pdf/f8854.pdf
Instructions for IRS Form 8854:
http://www.irs.gov/instructions/i8854/ar01.html
Internal Revenue Service Expatriation Tax:
http://www.irs.gov/Individuals/International-Taxpayers/Expatriation-Tax
Questions regarding United States taxation consequences upon loss of U.S. nationality should be addressed to the U.S. Internal Revenue Service at www.irs.gov.
