2025-19980Notice

IRS Releases Latest Roster of Americans Who've Given Up Citizenship

Published Date: 11/17/2025

Notice

Summary

Every few months, the IRS shares a list of people who have officially given up their U.S. citizenship or long-term resident status. This update covers those who lost their status by September 30, 2025. If you’re thinking about expatriating, keep in mind this process can affect your taxes and might come with some financial consequences.

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Quarterly IRS Expatriate Name List

If you gave up U.S. citizenship or long-term resident status and the Secretary received information about you during the quarter ending September 30, 2025, the IRS will publish your name under Internal Revenue Code section 6039G. The notice treats long-term residents (per section 877(e)(2)) as if they were citizens who lost citizenship, and it references sections 877(a) and 877A for the meaning of losing citizenship.

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Key Dates

Effective Date
Published Date
9/30/2025
11/17/2025

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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