A Certificate of Loss of Nationality, issued on Form DS-4083 by the State Department’s Bureau of Consular Affairs, is the official document that proves a person is no longer a U.S. citizen. It records the specific act that caused the loss of citizenship and the date that act occurred. The certificate does not itself end citizenship; it is the government’s formal acknowledgment that citizenship has already ended.1eCFR. 22 CFR 50.40 – Certification of Loss of U.S. Nationality
What the Certificate Records and Why It Matters
The CLN lists the individual’s name and date of birth, the section of law that triggered the loss of nationality, and the date the expatriating act was performed. That performance date becomes your official expatriation date for both immigration and tax purposes.
Beyond serving as proof of non-citizen status for U.S. authorities, the certificate carries real weight abroad. Foreign banks and other financial institutions frequently ask for it when a customer’s file shows U.S. birthplace indicators, because the Foreign Account Tax Compliance Act requires those institutions to identify and report U.S. account holders. Without a CLN, a former citizen born in the United States may struggle to open or keep accounts at foreign banks.2Internal Revenue Service. Relief Procedures for Certain Former Citizens
How You Get a CLN
Most people who obtain a CLN are formally renouncing citizenship, meaning they are affirmatively choosing to give it up. The process takes place at a U.S. embassy or consulate abroad and involves two separate interviews with a consular officer, at least one of which must be in person.3U.S. Department of State – Bureau of Consular Affairs. Relinquishing U.S. Nationality Abroad
During the interviews, the consular officer confirms that you understand what you are doing and that your decision is voluntary. You complete and sign Form DS-4079 (a questionnaire on your nationality history) and Form DS-4081 (a statement acknowledging the consequences), then take an oath of renunciation in person before the officer.4U.S. Embassy & Consulates. Renounce Citizenship The embassy forwards the case to the State Department in Washington for final review and approval. Processing often takes several months, and the wait depends on the consulate’s workload.
The State Department historically charged $2,350 for processing a renunciation. Effective April 13, 2026, the fee drops to $450. It is non-refundable whether or not the Department ultimately approves the CLN.5Federal Register. Schedule of Fees for Consular Services; Fee for Administrative Processing of Request for Certificate of Loss of Nationality of the United States
If you already performed an expatriating act in the past, such as naturalizing in another country years ago, and now want documentation that you lost citizenship then, the process looks similar. You attend the two interviews, complete the forms in person, and the resulting CLN reflects the original date of the act rather than the interview date.
What Counts as Losing Nationality
Federal law lists seven acts that can cause loss of U.S. nationality, but only when the person performs the act voluntarily and with the intention of giving up citizenship. The intent requirement matters. Becoming a citizen of another country, for example, does not automatically end your U.S. nationality unless you meant it to.
The common paths are naturalizing in another country after age 18 through your own application, swearing allegiance to a foreign government after age 18, and formally renouncing before a U.S. consular officer abroad. Other paths include certain kinds of foreign military or foreign government service and conviction for treason or attempting to overthrow the U.S. government.6Office of the Law Revision Counsel. 8 USC 1481 – Loss of Nationality by Native-Born or Naturalized Citizen; Voluntary Action; Burden of Proof; Presumptions The law presumes any of these acts was voluntary, and the burden falls on the individual to prove otherwise.
Tax Consequences
Losing citizenship does not end your relationship with the IRS immediately, and for wealthier individuals it can trigger a substantial tax bill on the way out.
Covered Expatriate Status
The IRS classifies you as a “covered expatriate” if you meet any one of three tests. The income tax test applies when your average annual net income tax liability for the five years before expatriation exceeds $211,000 (the 2026 threshold, adjusted annually for inflation). The net worth test applies when your net worth is $2 million or more on the date of expatriation. The tax compliance test applies when you cannot certify on IRS Form 8854 that you have complied with all federal tax obligations for the five years before expatriation.7Internal Revenue Service. Expatriation Tax
That third test catches people off guard. Even someone well below the income and net worth thresholds becomes a covered expatriate by default if they skip the certification or have unfiled returns.
The Exit Tax
Covered expatriates face a mark-to-market regime under IRC Section 877A. The IRS treats all your property as if you sold it the day before your expatriation date for fair market value, and any unrealized gain becomes taxable in that year even though nothing actually changed hands.8Office of the Law Revision Counsel. 26 USC 877A – Tax Responsibilities of Expatriation For 2026, the first $910,000 of gain from this deemed sale is excluded.9Internal Revenue Service. Revenue Procedure 2025-32 Gain above that amount is taxed at regular capital gains rates. For someone holding an appreciated stock portfolio, real estate, or a business, the exit tax can be significant.
Filings in the Year You Expatriate
The year you expatriate, you file a dual-status return covering income as a citizen for the portion of the year before your expatriation date and as a nonresident alien for the remainder.10Internal Revenue Service. Taxation of Dual-Status Individuals You must also file Form 8854 with that return, which is where you certify five-year tax compliance and report the mark-to-market calculation.11Internal Revenue Service. About Form 8854, Initial and Annual Expatriation Statement
Other Consequences
Once your CLN is approved, you are a foreign national for U.S. immigration purposes and need a visa to enter the country for future visits. Federal law separately makes a former citizen inadmissible if the Attorney General determines the renunciation was specifically to avoid U.S. taxes.12Office of the Law Revision Counsel. 8 USC 1182 – Inadmissible Aliens The provision is rarely enforced but gives consular officers discretion to deny visas when the underlying motive appears to be tax avoidance.
You lose the right to vote in U.S. elections, the right to live and work in the United States without immigration authorization, and the right to U.S. government protection abroad. A U.S. embassy can no longer intervene on your behalf as a citizen if you run into trouble in another country.13USAGov. Renounce or Lose Your Citizenship
Your name is published in the Federal Register. Under IRC Section 6039G, the IRS releases a quarterly list of individuals who have lost U.S. citizenship. The list is publicly searchable and permanent.14Federal Register. Quarterly Publication of Individuals Who Have Chosen To Expatriate
If you renounce without holding citizenship in another country, you become stateless. The State Department warns applicants about this and requires those in the situation to contact the embassy before proceeding. The renunciation process does not require proof of another nationality, so the responsibility to secure citizenship elsewhere first rests entirely on you. Statelessness can leave you unable to travel, work legally, or access government services where you live.
Can a CLN Be Reversed?
A CLN is not necessarily final. The State Department allows administrative review of both issued CLNs and denied requests. To challenge an issued certificate, you submit a written request with supporting documentation to the Department’s Office of Overseas Citizens Services, and the Department can also review its own determinations at any time.15U.S. Department of State – Bureau of Consular Affairs. Administrative Review of Loss of Nationality Determination
Getting a CLN vacated generally requires substantial new evidence that you did not act voluntarily (because of duress or coercion) or did not intend to give up citizenship (often tied to diminished mental capacity at the time). The bar is high. Someone who simply regrets the decision, with no evidence of involuntariness or lack of intent, is unlikely to succeed, because the law presumes any expatriating act was voluntary and overcoming that presumption takes more than a change of heart.