2026-01251Notice

IRS Drops Quarterly List of Americans Ditching Citizenship for Good

Published Date: 1/23/2026

Notice

Summary

Every few months, the IRS shares a list of people who gave up their U.S. citizenship or long-term resident status. This helps keep track of who’s officially left the country for tax and legal reasons. If you’re thinking about expatriating, know that your name might show up here, and it could affect your taxes and deadlines.

Analyzed Economic Effects

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

Quarterly public list of expatriates

If you lost U.S. citizenship or long-term resident status and the Secretary received information about you during the quarter ending December 31, 2025, the IRS published your name in a quarterly list on January 23, 2026. The notice is provided under Internal Revenue Code section 6039G and appears in the Federal Register.

Long-term residents treated 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. That treatment applies to the list covering the quarter ending December 31, 2025 published January 23, 2026.

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Key Dates

Published Date
1/23/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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