To renounce U.S. citizenship in Canada, you book an in-person appointment at a U.S. embassy or consulate, pay a $2,350 processing fee, sign the oath of renunciation in front of a consular officer, and then wait several months for the Department of State to issue your Certificate of Loss of Nationality. Federal law only recognizes a renunciation performed abroad before a U.S. consular officer, so this is the only path available to you while living in Canada.1Office of the Law Revision Counsel. 8 USC 1481 – Loss of Nationality by Native-Born or Naturalized Citizen The oath itself is the point of no return, and the tax cleanup that follows is where most people underestimate the work.
Make Sure You Have Another Citizenship First
The State Department will process a renunciation even if you have no other nationality, but it warns that doing so may leave you stateless, which can block you from working, owning property, accessing healthcare, traveling, or registering a birth or marriage.2U.S. Department of State. Relinquishing U.S. Nationality Abroad If you already hold Canadian citizenship, this concern is resolved. If you only have Canadian permanent residency, wait until you naturalize.
Parents cannot renounce for their children. Anyone under 18 has to convince the consular officer personally that they understand what they are doing and are acting voluntarily, and children under 16 are presumed too young to meet that bar. A person who renounces before turning 18 can ask for their citizenship back within six months of their 18th birthday.2U.S. Department of State. Relinquishing U.S. Nationality Abroad Waiting until 18 is usually the safer route.
Book Your Appointment at the Right Consulate
The United States has an embassy in Ottawa and consulates in Calgary, Halifax, Montreal, Quebec City, Toronto, and Vancouver, and each covers a specific region.3U.S. Embassy & Consulates in Canada. Contact Us – U.S. Embassy and Consulates in Canada Contact the office serving your province or territory, not whichever one is closest as the crow flies.
Renunciation slots are limited and often booked months out. Toronto and Vancouver tend to have the heaviest demand. Each post runs its own scheduling system, so check its website regularly, and treat getting on the calendar as the first real bottleneck.
Prepare Your Forms and Documents
Three Department of State forms make up the core packet:
- DS-4079, a questionnaire covering your personal history, any prior expatriating acts, and attestations about your nationality. It asks for your most recent U.S. passport number.4U.S. Department of State – Bureau of Consular Affairs. DS-4079 Questionnaire – Loss of United States Nationality
- DS-4081, a written statement confirming you understand the consequences of giving up your nationality, including loss of the right to vote, to hold a U.S. passport, and to receive consular protection.5U.S. Department of State – Bureau of Consular Affairs. DS-4081 Statement of Understanding Concerning the Consequences and Ramifications of Relinquishment or Renunciation of U.S. Nationality
- DS-4080, the oath of renunciation, which you sign in front of the consular officer at the appointment.6U.S. Department of State – Bureau of Consular Affairs. DS-4080 Oath / Affirmation of Renunciation of Nationality of United States
Bring your current U.S. passport, proof of identity such as a birth certificate, and evidence of any other citizenship you hold. A Canadian passport or citizenship certificate works. Names, dates, and other details across your documents and forms should match exactly. Inconsistencies slow things down and consular officers catch them.
The $2,350 Fee
The processing fee is $2,350 USD, non-refundable, and payable before you take the oath.7USEmbassy.gov. Renounce Citizenship – Wizard Results Most Canadian posts accept major credit cards or bank drafts payable to the U.S. Department of State. You do not get it back if the Department later denies your request.
What Happens at the Appointment
The consular officer verifies your identity, reviews your forms, and satisfies themselves that you are acting voluntarily. Officers are trained to spot coercion, duress, or lack of capacity, any of which would invalidate the renunciation. Expect direct questions about why you are renouncing and whether anyone is pressuring you.
You are entitled to bring a private attorney, interpreter, or other third party at your own expense.8eCFR. 22 CFR Part 50 Subpart C – Loss of Nationality Many people assume they have to go in alone; you do not.
Once the officer is satisfied, you recite the oath and sign DS-4080. The officer witnesses the signature, seals the packet, and sends it to Washington for final review. Your role at the consulate ends there.
Waiting for the Certificate of Loss of Nationality
The Department of State reviews the file to confirm the renunciation met all legal requirements, then issues a Certificate of Loss of Nationality (CLN) if approved. A copy also goes to U.S. Citizenship and Immigration Services.8eCFR. 22 CFR Part 50 Subpart C – Loss of Nationality
Expect several months of waiting, sometimes over a year. When the CLN arrives, the effective date of your loss of nationality is the date you took the oath, not the approval date. Keep the certificate permanently. You will need it for future border crossings, tax filings, and any government interaction where you have to prove you are no longer a U.S. citizen.
There is no formal administrative appeal if the Department approves the CLN and you change your mind afterward. The Department may in its discretion vacate a CLN, but that is not a right.8eCFR. 22 CFR Part 50 Subpart C – Loss of Nationality Treat the oath as final.
Tax Filings for the Year You Renounce
Giving up the passport does not end your relationship with the IRS. Three filings are on the table for the year you expatriate, and missing any of them can create problems for years.
Form 8854
Everyone who renounces files Form 8854 to certify five years of full compliance with federal tax obligations before the expatriation date: income tax, employment tax, gift tax, and any required information returns.9Internal Revenue Service. Instructions for Form 8854 (2025) Failing to certify makes you a covered expatriate automatically, regardless of your income or assets.
Dual-Status Final Return
For the year you renounce, you file a dual-status return. If you are not a U.S. resident on the last day of the year, that means filing Form 1040-NR marked “Dual-Status Return” at the top, with a Form 1040 attached as a “Dual-Status Statement” covering the portion of the year you were still a citizen.10Internal Revenue Service. Taxation of Dual-Status Individuals
Final FBAR
If you held any foreign financial accounts during your expatriation year, you still owe FinCEN Form 114 (the FBAR) for that year. The obligation is triggered if you were a U.S. person at any point during the calendar year, which you were up to the date of the oath.
The Exit Tax and Who Owes It
The exit tax is the piece of this that catches people off guard. If you qualify as a covered expatriate, the IRS treats all your worldwide property as sold the day before your expatriation date and taxes any unrealized gains.11Office of the Law Revision Counsel. 26 USC 877A – Tax Responsibilities of Expatriation
You are a covered expatriate if any one of these applies:
- Your net worth is $2 million or more on the expatriation date.
- Your average annual net income tax for the prior five years exceeds $211,000 (the 2026 threshold).12IRS.gov. Rev. Proc. 2025-32
- You fail to certify five-year tax compliance on Form 8854.13Internal Revenue Service. Expatriation Tax
For 2026, the first $910,000 of unrealized gain is excluded from the mark-to-market calculation, and that exclusion is adjusted annually for inflation.11Office of the Law Revision Counsel. 26 USC 877A – Tax Responsibilities of Expatriation
Two narrow exceptions release you from the net worth and tax liability tests, though not from the certification requirement. If you were born a dual U.S.-Canadian citizen, are still taxed as a Canadian resident, and have lived in the U.S. for no more than 10 of the past 15 tax years, you qualify. So does anyone who renounces before age 18½ and has lived in the U.S. for fewer than 10 years.11Office of the Law Revision Counsel. 26 USC 877A – Tax Responsibilities of Expatriation
Social Security, Medicare, and U.S. Travel
If you earned enough U.S. work credits to qualify for Social Security, renouncing does not automatically end those payments. Under the U.S.-Canada Social Security agreement, anyone residing in Canada can receive U.S. benefits regardless of nationality.14Social Security Administration. Agreement Between The United States And Canada – Social Security If you later move somewhere other than Canada or the United States, your eligibility to keep receiving payments may be affected.
Medicare is different. Premium Part A and Part B enrollment requires either U.S. citizenship or five continuous years as a U.S. permanent resident living in the country.15Centers for Medicare & Medicaid Services. Original Medicare (Part A and B) Eligibility and Enrollment Living in Canada as a former citizen, you meet neither. Medicare does not cover care received outside the United States in any case, so this loss matters most if you were planning to return for medical treatment.
Once your CLN is issued, you cannot enter the U.S. on a U.S. passport. Former citizens need a visa or eligibility under the Visa Waiver Program.2U.S. Department of State. Relinquishing U.S. Nationality Abroad Canadian citizens use a separate arrangement and generally do not need a visa for short visits.16U.S. Department of State. Visa Waiver Program Cross with your Canadian passport, and carry a copy of your CLN in case questions come up.
One provision to know about: under immigration law, a former citizen whom the Attorney General determines renounced to avoid U.S. taxation can be deemed inadmissible and permanently barred from entry.17Office of the Law Revision Counsel. 8 USC 1182 – Inadmissible Aliens It has rarely been enforced. If tax avoidance is arguably part of your motivation, talk to a cross-border tax attorney before you proceed.
A Realistic Timeline
From first phone call to final CLN, most people should plan for six months to two years. The main variables are appointment availability and Washington’s processing queue, neither of which you can push.
- Appointment booking: weeks to several months, depending on the post.
- Document preparation: a few weeks if your records are in order, longer if you need to obtain a birth certificate, sort out a passport, or catch up on tax filings.
- The appointment: usually one visit of an hour or two.
- CLN processing: several months to over a year at the State Department.
- Tax filings: due at the normal deadlines for the year of expatriation, with Form 8854 filed alongside the final return.
The most common mistake is underestimating the tax side. Getting through the consular appointment feels like the hard part, but an incomplete Form 8854 or a missed dual-status return can trigger covered expatriate status and a bill that dwarfs the $2,350 fee. If your finances are at all complex, hire a cross-border tax professional before your appointment, not after.