Renunciation of U.S. Citizenship
Tax and Military Obligations
Also, persons who wish to renounce U.S. citizenship should also be aware that the fact that a person has renounced U.S. citizenship may have no effect whatsoever on his or her U.S. tax or military service obligations (contact the Internal Revenue Service or U.S. Selective Service for more information). In addition, the act of renouncing U.S. citizenship will not allow persons to avoid possible prosecution for crimes which they may have committed in the United States, or escape the repayment of financial obligations previously incurred in the United States.
Renunciation for Minor Children
Parents cannot renounce U.S. citizenship on behalf of their minor children. Before an oath of renunciation will be administered under Section 349(a)(5) of the INA, a person under the age of eighteen must convince a U.S. diplomatic or consular officer that he/she fully understands the nature and consequences of the oath of renunciation and is voluntarily seeking to renounce his/her U.S. citizenship. United States common law establishes an arbitrary limit of age fourteen under which a child's understanding must be established by substantial evidence.
Irrevocability of Renunciation
Finally, those contemplating a renunciation of U.S. citizenship should understand that the act is irrevocable, except as provided in the INA, and cannot be canceled or set aside absent successful administrative or judicial appeal. Renunciation is the most unequivocal way in which a person can manifest an intention to relinquish U.S. citizenship. Individuals should consider the effects of renouncing U.S. citizenship, described above, before taking this serious and irrevocable action.
Page 2 of 2
Prev Page
From U.S. Department of State
