2025-13831Notice

IRS Unveils Quarterly Roster of Citizenship Renouncers

Published Date: 7/23/2025

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 June 30, 2025. 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 the timing and tax rules closely to avoid surprises.

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

Quarterly public list of expatriates

The IRS publishes, every three months, a list of the names of individuals who lost U.S. citizenship with respect to whom the Secretary received information during the quarter ending June 30, 2025. If the Secretary received information about you for that quarter, your name will appear on the published list.

Long-term residents included as expatriates

For this listing, long-term residents (as defined in section 877(e)(2)) are treated as if they were U.S. citizens who lost citizenship and their names are included in the quarterly publication for the quarter ending June 30, 2025. If you are a long-term resident who lost status and the Secretary received information about you, your name will be listed.

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Key Dates

Published Date
7/23/2025

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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