What is the process to formally renounce US citizenship?
Those who wish to formally renounce their US citizenship may do so only outside the United States by appearing in person before a US consular or diplomatic officer and signing an oath of renunciation.
Once this is completed, the US Department of State will issue a Certificate of Loss of Nationality.
The particular process and the timing will vary depending on the US Embassy or Consulate where the oath of renunciation takes place.
Do I need to be a dual national to renounce US citizenship?
Persons intending to renounce US citizenship should be aware that, unless they already possess a foreign nationality, they may be rendered stateless and, thus, lack the protection of any government.
How will renunciation affect any future travel to the United States?
Once a person has renounced US citizenship they will be subject to US immigration and nationality law just as any non-US citizen would be.
This means that to gain entry into the US, the person will need to obtain a US visa or demonstrate they are eligible for admission into the US pursuant to the Visa Waiver Program.
Those who are ineligible for entry into the US for prior convictions for certain offenses (even if the conviction occurred while they were a US citizen) will need to obtain a waiver of inadmissibility prior to entry into the United States.
Anyone considering renunciation of US citizenship should retain a qualified US tax lawyer to ensure all reporting obligations have been met prior to taking a formal oath of renunciation.