“There are actually two somewhat distinct procedures by which you can give up US citizenship: relinquishment or renunciation. The State Department forms and consular staff procedures are similar, but not identical, for both ways. Professional and informal advisors have differing opinions on which is better—and even whether there’s any substantive difference at all—apart from the $450 fee now required for a Renunciation filing (no fee at all is currently required for filing a Relinquishment—if one is in a position to choose that route). There are no differences in IRS/tax consequences, and it’s said that the State Department makes no distinction.”
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