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Renouncing U.S. citizenship? Get the tax side right first.

Giving up citizenship happens at a U.S. consulate. But the tax side, Form 8854 and the "covered expatriate" tests, decides whether you leave cleanly or owe an exit tax. Planning ahead makes the difference.

Reviewed by Lewis Grunfeld, CPA
Plan my renunciation

The three tests that make you a "covered expatriate"

If any one applies on the day you renounce, the exit tax rules kick in.

Net worth$2 million or more, worldwide, on the date you renounce.
Average taxAverage annual U.S. income tax over the prior five years above a threshold ($211,000 for 2026, adjusted each year).
ComplianceNot certifying on Form 8854 that you've met your U.S. tax obligations for the five prior years.

The third test catches the most people, and it's the easiest to fix.

How we help

  1. 1

    Get compliant

    If you're behind, we catch you up first, usually through the Streamlined procedures, so you can certify five years of compliance.

    You: upload documents.

  2. 2

    Check the tests

    We review your net worth and tax history (try the exit tax check), and flag any exit tax exposure before your consulate appointment.

    You: share your balance sheet.

  3. 3

    File Form 8854

    Form 8854 and your final dual-status return, filed for the year you renounce.

    You: review and sign.

Renunciation package: $2,499 flat

  • 5 years of U.S. tax returns, so you can certify compliance on Form 8854.
  • Your final dual-status return for the year you renounce.
  • 6 years of FBARs, e-filed for you.
  • Form 8854, the expatriation statement.
  • A check of the covered expatriate tests before your consulate appointment.

One flat fee, no hourly billing. Add-ons such as Form 5471 or PFICs are priced per year on our pricing page. Consulate fees are paid to the State Department, not to us.

Already renounced?

Never filed, renounced after 2010The Relief Procedures for Certain Former Citizens can forgive past tax if your net worth and tax liability are under the limits.
Renounced, but never filed Form 8854You may still be treated as a U.S. taxpayer until you do. We can help you file it late and sort out the years around it.

Common questions

Does renouncing get rid of my past U.S. tax?

No, not by itself. Unpaid tax and missing filings from before you renounce stay. That's why most people catch up first, or use the former-citizens relief if they qualify.

Do I pay an exit tax if I'm not a covered expatriate?

No. If none of the three tests applies, you file Form 8854 and your final return, and the exit tax doesn't apply.

How long does it take?

Consulate wait times vary a lot by country, from weeks to many months. Getting your tax filings ready while you wait is the best use of that time.

Thinking about renouncing? Let's plan it properly.

Our tax team will check the covered expatriate tests with you for free, before you book anything.

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Helpful reading

IRS programRelief for former citizensFor people who already renounced. ServiceAccidental AmericansKeep it, or give it up? IRS programStreamlined Foreign OffshoreCatching up before you renounce.