Citizenship of the United States
Relinquishment of citizenship

United States citizens can relinquish their citizenship, which involves abandoning the right to reside in the United States and all the other rights and responsibilities of citizenship. "Relinquishment" is the legal term covering all seven different potentially-expatriating acts (ways of giving up citizenship) under 8 U.S.C. § 1481(a). "Renunciation" refers to two of those acts: swearing an oath of renunciation before a United States diplomatic or consular officer abroad, or before an official designated by the attorney general within the United States during a state of war. Out of an estimated three to six million United States citizens residing abroad, between five and six thousand relinquished citizenship each year in 2015 and 2016. United States nationality law treats people who perform potentially-expatriating acts with intent to give up United States citizenship as ceasing to be United States citizens from the moment of the act, but United States tax law since 2004 treats such individuals as though they remain United States citizens until they notify the State Department and apply for a Certificate of Loss of Nationality (CLN).
detectable_format:number_highlighted_sections[6]