For example, in 2015 a record 4,279 individuals renounced their U.S. Citizenship,7 5,133 individuals in 2017, but 2018 saw a decrease to 3,983 renunciations.8II. Relinquishing U.S. CitizenshipSection 349 of the Immigration and Nationality Act, codified as 8 USC 1481, provides the methods for relinquishing U.S. Citizenship.9 One method involves taking an oath of renunciation of U.S. citizenship in person before a U.S. diplomatic or consular officer at a U.S. Embassy or U.S. Consulate in a foreign country.

The next post in this series will address this in additional detail. See 8 U.S.C. § 1481(a) (providing for the loss of nationality by nativeborn or naturalized citizens of the United States). See I.R.S. Notice 2009-85, § 2.

A future post in this series will address this in additional detail. See 8 U.S.C. §1481(a) (providing for the loss of nationality by nativeborn or naturalized citizens of the United States). See I.R.S. Notice 2009-85, §2.

INA §342, 8 U.S.C. §1453.C. VOLUNTARY RELINQUISHMENT OF U.S CITIZENSHIP 1.Generally-Pursuant to INA §349(a), 8 U.S.C. § 1481(a), a native born or naturalized USC may lose citizenship by voluntarily performing any of the following acts with the intention of relinquishing citizenship:Obtaining naturalization in of taking an oath of allegiance to a foreign state after age 18;Entering or serving in the armed forces of a foreign state engaged in hostilities against the U.S. or serving in any foreign army as a commissioned or noncommissioned officer;Accepting, serving in or performing duties of any office, post or, employment of a foreign government;Making a formal renunciation of U.S. citizenship before a diplomatic or consular officer on a DOS form.However, a parent or guardian cannot renounce or relinquish U.S. citizenship of a child who acquired U.S. citizenship at birth. 7 FAM 1292(e).