How to Renounce US Citizenship: Step by Step
To renounce US citizenship you appear in person at a US embassy or consulate, confirm you understand the consequences on Form DS-4081, take the Oath of Renunciation on Form DS-4080, and pay the $450 fee. The State Department then issues a Certificate of Loss of Nationality. The tax steps, including Form 8854, run separately through the IRS.
Two parallel tracks make up the whole picture: the consular act that ends your citizenship, and the tax filing that closes your account with the IRS. This page covers the consular track. Do not confuse the two, because the consulate does not handle tax and the IRS does not handle the oath.
Step 1: Get tax-compliant first
Before you set a date, make sure you can certify five years of US tax compliance. If you are behind, a streamlined filing should come first, because the certification feeds your covered expatriate determination. Renouncing while non-compliant can make you a covered expatriate by default.
Step 2: Book a consular appointment
Renunciation must happen outside the United States, at a US embassy or consulate. You request an appointment for "renunciation of citizenship." Availability varies a great deal between posts, so this step often sets your real timeline.
Step 3: Appear in person and review the consequences
At the appointment you meet a consular officer who confirms you are acting voluntarily and with intent. You review and sign Form DS-4081, the statement of understanding, which lists the legal consequences, including that the act is irreversible and does not by itself cancel any US tax obligations.
Step 4: Take the Oath of Renunciation
You then take the Oath of Renunciation on Form DS-4080 before the officer and pay the $450 fee. As of April 13, 2026, this fee is $450, reduced from $2,350.
Step 5: Receive your Certificate of Loss of Nationality
After the appointment, the post forwards your case for approval and the State Department issues a Certificate of Loss of Nationality (CLN). Your loss of citizenship is generally effective as of the date you took the oath.
Step 6: File the final tax paperwork
For the year you expatriate you file a dual-status return and attach Form 8854. This is where covered-expatriate status is reported and any exit tax is calculated. Missing Form 8854 carries a $10,000 penalty.
For the money side, see how much it costs to renounce. Green-card holders follow a different document path explained in the green card exit tax guide.
Sources: US Department of State consular guidance; Federal Register fee schedule. See sources.