U.S. citizenship is retained automatically when a citizen moves abroad: under the Immigration and Nationality Act, citizenship is lost only through specific voluntary, intentional acts, and U.S. law does not require a citizen to choose between U.S. and a foreign nationality. The U.S. Department of State confirms that a citizen may naturalize in another country without risk to U.S. citizenship; dual nationals, however, must enter and leave the United States on a U.S. passport and remain subject to U.S. law. Critically, the United States taxes its citizens on worldwide income regardless of where they live (IRS), and overseas citizens retain the federal right to vote absentee under the Uniformed and Overseas Citizens Absentee Voting Act (UOCAVA), administered through the Federal Voting Assistance Program (FVAP).
Key Points
- 1Dual nationality is permitted: U.S. law does not require choosing between U.S. and foreign citizenship, and naturalizing abroad poses no risk to U.S. status — but dual nationals MUST enter and exit the U.S. on a U.S. passport (U.S. Dept. of State, Dual Nationality).
- 2Worldwide taxation continues abroad: U.S. citizens file and pay U.S. tax on global income regardless of residence, and must report foreign accounts via FBAR (FinCEN Form 114, >$10,000 aggregate) and FATCA Form 8938 (IRS, International Taxpayers).
- 3Voting from abroad: Under UOCAVA, overseas citizens submit a Federal Post Card Application (FPCA) through FVAP to register and request a ballot — file a new FPCA each calendar year and at least 45 days before an election; use the Federal Write-In Absentee Ballot (FWAB) as a backup if no ballot arrives (U.S. Dept. of State / FVAP).
- 4Estate exposure on worldwide assets: U.S. citizens are subject to federal estate and gift tax on worldwide assets regardless of residence (2025 estate filing threshold $13.99 million); foreign assets may also be governed by local succession or forced-heirship laws (IRS, Estate Tax).
- 5Wills and powers of attorney across borders: a will or POA valid in one country is not automatically recognized in another — multiple jurisdiction-specific wills, an 'international will,' or apostille/notarization (Hague Apostille Convention) may be required for documents to be honored abroad (factual planning consideration).
- 6Renunciation is formal and irrevocable: it requires appearing in person at a U.S. embassy or consulate abroad and taking an oath of renunciation before a consular officer (INA 349(a)(5)), resulting in a Certificate of Loss of Nationality; revised DS-4079 procedures took effect Nov. 1, 2024, and the CLN fee dropped from $2,350 to $450 effective April 13, 2026 (U.S. Dept. of State; Federal Register).
- 7Exit tax for covered expatriates: a person is 'covered' if net worth is $2 million or more, average annual net income tax for the prior 5 years exceeds the threshold ($201,000 for 2024; $206,000 for 2025), or they fail to certify tax compliance on Form 8854 — triggering a mark-to-market deemed sale under IRC 877A with an inflation-indexed gain exclusion ($866,000 for 2024; $890,000 for 2025) (IRS, Expatriation Tax).
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Key Resources
Official guidance confirming U.S. citizens may hold dual nationality, that naturalizing abroad does not jeopardize U.S. citizenship, and that dual nationals must use a U.S. passport to enter and leave the United States.
How overseas citizens vote absentee under UOCAVA: completing the Federal Post Card Application (FPCA) via FVAP, annual submission, ballot return options, and the Federal Write-In Absentee Ballot (FWAB) backup.
The Department of Defense program that administers absentee voting for overseas citizens, with an online assistant to complete the FPCA/FWAB and state-by-state deadlines and return rules.
Official description of the in-person renunciation process abroad, the oath before a consular officer, the Certificate of Loss of Nationality as a final determination, and that loss of nationality does not cancel U.S. tax obligations.
Defines 'covered expatriate' (net worth, income, and certification tests), the IRC 877A mark-to-market exit tax, inflation-adjusted exclusion amounts, and the Form 8854 filing requirement.
Federal estate tax overview for U.S. citizens, including the worldwide gross estate, unified credit, and annual filing thresholds ($13.99 million for 2025).
Final rule reducing the fee for administrative processing of a Certificate of Loss of Nationality from $2,350 to $450, effective April 13, 2026.