Can I file my final return and Form 8854 without a Certificate of Loss of Nationality?

You are considered to have relinquished your U.S. citizenship on the earliest of the following dates:

  • The date you renounced your U.S. citizenship before a diplomatic or consular officer of the United States (provided that the voluntary renouncement was later confirmed by the issuance of a Certificate of Loss of Nationality).
  • The date you furnished the State Department with a signed statement of your voluntary relinquishment of U.S. your nationality confirming the performance of an expatriating act (provided that the voluntary relinquishment was later confirmed by the issuance of a Certificate of Loss of Nationality).
  • The date the State Department issued a Certificate of Loss of Nationality.
  • The date a U.S. court canceled your Certificate of Naturalization.

If the earliest of these 4 events is the date you renounced your U.S. citizenship before a diplomatic or consular officer of the United States and you were issued a Certificate of Loss of Nationality, then you can file your final return now and Form 8854 now and indicate the date you renounced at the embassy as the date of expatriation even if you are still waiting for your Certificate of Loss of Nationality to arrive.

Did this answer your question? Thanks for the feedback There was a problem submitting your feedback. Please try again later.

Still need help? Contact Us Contact Us