Expatriation/renunciation sec. 349 + Afroyim/Vance ($450 abroad, IRC 877A)
Citizenship in United States
- Eligibility
- INA sec. 349(a) = 8 USC sec. 1481(a) enumerates seven expatriating acts (foreign naturalization; foreign oath; foreign armed-forces hostilities; certain foreign government employment; formal renunciation abroad under (a)(5); in-U.S. wartime renunciation under (a)(6); treason), each requiring performance 'voluntarily and with the intention of relinquishing' U.S. nationality (intent chapeau added Pub. L. 99-653, eff. 14 Nov 1986). Afroyim (1967) bars involuntary expatriation; Vance (1980) requires the government to prove the act AND specific intent by a preponderance. Formal renunciation under (a)(5) must occur in person, outside the U.S., before a consular officer (22 CFR sec. 50.50; 7 FAM 1260). The CLN fee is $450 effective 13 Apr 2026 ($2,350 superseded, VC-01 FATAL). A covered expatriate faces the IRC sec. 877A mark-to-market exit tax (2025 exclusion $890,000).
- Timeline
- T3
- Renunciation
- Not required
Legal basis
The operative statute is INA sec. 349 = 8 USC sec. 1481, originally enacted as part of the Immigration and Nationality Act of 1952 (Pub. L. 82-414, 66 Stat. 267) and renumbered/amended over time. Section 349(a) enumerates the seven expatriating acts: (1) obtaining naturalization in a foreign state after age 18; (2) taking an oath or making a formal declaration of allegiance to a foreign state after age 18; (3) serving in the armed forces of a foreign state engaged in hostilities against the U.S. or serving as a commissioned/non-commissioned officer; (4) accepting employment with a foreign government for which an oath of allegiance is required or for which one holds foreign nationality; (5) making a formal renunciation of nationality before a U.S. diplomatic or consular officer in a foreign state; (6) making a formal written renunciation in the United States in time of war with the approval of the Attorney General; and (7) committing an act of treason, bearing arms against the U.S., or attempting by force to overthrow the government. The chapeau intent requirement was added by Pub. L. 99-653 (eff. 14 Nov 1986), codifying the Afroyim/Vance constitutional rule into the text.
Example scenarios
She may renounce: she books an appointment at a U.S. consular post in Switzerland, signs DS-4080/DS-4081 before a consular officer, and a CLN (DS-4083) is issued after State Department approval; the processing fee is $450 (not $2,350).
Formal renunciation under INA sec. 349(a)(5) = 8 USC sec. 1481(a)(5) requires a voluntary, intentional oath before a consular officer abroad (22 CFR sec. 50.50; 7 FAM 1260). Because she holds Swiss nationality she will not be rendered stateless. The fee is $450 per 91 FR 12296 (eff. 13 Apr 2026, VC-01).
She retains U.S. citizenship; the routine oath does not cost her nationality absent proven intent to relinquish.
Under Afroyim v. Rusk, 387 U.S. 253 (1967) and Vance v. Terrazas, 444 U.S. 252 (1980), an expatriating act under INA sec. 349(a)(2) = 8 USC sec. 1481(a)(2) causes loss only if performed with specific intent to relinquish; the DOS administrative presumption (since 1990) presumes retention for routine acts (a)(1)-(a)(4).
He cannot renounce inside the U.S. in peacetime; he must appear before a U.S. consular officer abroad under sec. 349(a)(5).
INA sec. 349(a)(5) = 8 USC sec. 1481(a)(5) requires renunciation in a FOREIGN STATE before a consular officer, and INA sec. 351 = 8 USC sec. 1483 bars in-U.S. expatriation except under sec. 349(a)(6) (in time of war, with Attorney General approval). No war-time authorization exists for him.
No: in addition to the $450 CLN fee he is a 'covered expatriate' subject to the IRC sec. 877A mark-to-market exit tax and must file Form 8854.
Under 26 USC sec. 877A (expatriations on/after 17 Jun 2008), exceeding the $2 million net-worth threshold makes him a covered expatriate, deemed to have sold worldwide assets the day before expatriation (2025 gain exclusion $890,000), reported on Form 8854 (IRC sec. 6039G) — a tax liability entirely separate from the State Department renunciation fee.
He may seek a State Department determination that nationality was never lost, and if denied a benefit as a national, a declaratory judgment of nationality.
Perez v. Brownell, 356 U.S. 44 (1958) (expatriation for foreign voting) was OVERRULED by Afroyim v. Rusk, 387 U.S. 253 (1967); the government must prove voluntary intent to relinquish (Vance v. Terrazas, 444 U.S. 252 (1980)). He may pursue a declaratory-judgment action under INA sec. 360 = 8 USC sec. 1503.
Informational summary compiled from primary legal sources — not legal advice. Citizenship law changes; verify with the competent authority before acting. Last verified 2026-06-01.
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