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Renunciation applications can only be made by setting up an interview with a U.S. Consular Officer. The initial interview is followed by a period of reflection before the renunciation ceremony appointment will be scheduled. The fee to renounce U.S. citizenship is U.S. $2,350 or HK$18,800, effective September 12, 2014. Fees are payable prior to the renunciation ceremony.
Applicants should call (852)2841-2225 to schedule the initial interview appointment.
Please note that due to the unique requirements of the renunciation process applicants should not make an appointment for a renunciation interview via our website.
Priority will be given to applicants who reside in Hong Kong or Macau.
Renunciation of United States Citizenship
Those seeking renunciation must schedule an appointment for a renunciation interview, which is followed by a time of reflection, before the renunciation ceremony. Renouncing U.S. citizenship is a voluntary act and not easily reversed. In most cases it is not reversible at all, so a person considering renunciation should be absolutely sure of their decision before proceeding.
During the initial interview, a consular officer will provide information about renunciation and its consequences. Items required for the interview include a U.S., and any foreign passport(s), an original Naturalization Certificate (if applicable) and any other documents that establish U.S. citizenship.
Renouncing U.S. citizenship may not release one from tax, military or other U.S. legal obligations. Those who renounce U.S. citizenship will no longer receive U.S. consular support abroad and will be subject to current visa requirements for future travel to the United States.
During the renunciation ceremony, the renunciant will be asked to sign a Statement of Understanding and an Oath of Renunciation before a consular officer. These documents record that the applicant understands the serious nature and consequences of the renunciation and undertakes this action voluntarily. Those seeking renunciation that do not speak and/or read English are required to have two disinterested witnesses. The two witnesses must be neutral and without conflict of interest (i.e. they cannot be friends, business associates or relatives). The two witnesses will attest to the facts by signing the Statement of Understanding after the applicant has signed the document. People in this situation should discuss their needs with Consulate staff well in advance of the renunciation ceremony.
After the renunciation ceremony, the case will be forwarded to the Department of State for review and decision. Only when the Department of State approves the case is the renunciation considered complete. The length of time for Department of State approval may be several months. Our office will contact you when this process is complete.
In addition, after the renunciation ceremony, the U.S. Consulate will retain the renunciation applicant's U.S. passport, U.S. Naturalization Certificate and other applicable or requested documents until further notice. When the Department of State contacts our office to confirm approval of the case, we will notify the renunciation applicant. If the renunciation case is approved, the applicant's U.S. passport will be canceled and returned to the applicant.
The American Jobs Creation Act (AJCA) of 2004 amends Section 877 of the Internal Revenue Code (IRC) to provide that individuals will continue to be treated as U.S. citizens for U.S. tax purposes until they have notified the U.S. government of their expatriation. The implementation date of this provision is retroactive and applies to expatriations occurring after June 3, 2004. The expatriation is not effective until the notification and tax satisfaction certifications are filed with the IRS and the Department of State. To certify that tax obligations have been met, those who renounce their citizenship or expatriate, must file Form 8854 - Initial and Annual Expatriation Information Statement (PDF 179 KB) with the IRS along with their tax return for the year they expatriated by the date their tax filing is due.
For further information on renunciation, please see:
- Dual Nationality
- Renunciation of U.S. Nationality
- Renunciation of U.S. Nationality by Persons Claiming a Right of Residence in the U.S.
- Possible Loss of U.S. Nationality and Dual Nationality
- Possible Loss of U.S. Nationality and Foreign Military Service
- Possible Loss of U.S. Nationality and Seeking Public Office in a Foreign State
- Expatriation Tax Guidance
- Tax Consequences For Expatriation -- After June 16, 2008 -- Frequently Asked Questions (PDF 73 KB)
- IRS Form 8854 - Initial and Annual Expatriation Information Statement (PDF 179 KB)
- Instructions for IRS Form 8854
- IRS Notice 2009-85 - Guidance for Expatriates Under Section 877A (PDF file, 133 KB)
Last modified: September 4, 2014
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