IRS Publishes Latest List of U.S. Expatriates
Published Date: 2/3/2025
Notice
Summary
Every three months, the IRS shares a list of people who gave up their U.S. citizenship or long-term resident status by the end of December 2024. This helps keep track of those who’ve chosen to leave the U.S. tax system, which might affect their taxes and financial responsibilities. If you’re thinking about expatriating, watch for these updates—they can impact when and how you settle your tax affairs.
Analyzed Economic Effects
3 provisions identified: 1 benefits, 2 costs, 0 mixed.
Quarterly public list of expatriates
The IRS will publish, every three months, a list containing the names of each individual who lost U.S. citizenship or long-term resident status for the quarter ending December 31, 2024. The notice (dated January 28, 2025) is issued under IRC section 6039G and includes the names reported to the Secretary for that quarter.
Long-term residents included in listing
For this listing, the IRS treats long-term residents (as defined in section 877(e)(2)) the same as U.S. citizens who lost citizenship, so their names are included in the quarterly publication for the quarter ending December 31, 2024. The notice cites section 877(a), 877A, and 877(e)(2) in defining who is listed.
Watch updates if you plan to expatriate
If you are thinking about giving up U.S. citizenship or long-term resident status, watch these quarterly IRS updates because they can affect when and how you settle your tax affairs. The notice advises monitoring the publications covering the quarter ending December 31, 2024 (notice dated January 28, 2025).
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