A former United States (US) citizen must provide a Certificate of Loss of Nationality (CLN) to prove they are no longer a US person or select a reason as to why they do not have a CLN. This is a specific requirement both under the FATCA legislations and a provision that has been adopted into the FATCA intergovernmental agreements.
Renouncing US citizenship is a complete renunciation of all the rights and privileges of US citizenship. It is also an irrevocable action and cannot be cancelled or appealed under most circumstances.
The Certificate of Loss of Nationality of the United States (CLN) is form DS-4083 of the Bureau of Consular Affairs of the United States Department of State. This form must be completed by a consular official of the United States documenting relinquishment of United States nationality.
This process may take several months to complete and is a costly process.
*For any defined terms please see the Table of terms and definitions.
