As is presumably the more common scenario with citizens renouncing, I neither resided in nor was physically present in the at any time U.S. during 2024. As such, I did not meet the substantial presence test and my Expatriation date (per my Certificate of Loss of Nationality) is my Residency Termination Date.
I’m aware from Publication 519 that Green Card holders must prepare a statement establishing their residency termination date, and it’s not immediately obvious to me if this is also required of citizens by analogy.
I don’t particularly mind writing it if required, but it seems superfluous having already referenced my date of renunciation as a citizen in Form 8854 (Part 1 Question 5), my lack of physical presence prior to renunciation in the Form 2555 attached to my Form 1040, and as my continued lack of physical presence after renunciation in the Schedule OI (Questions G and H) attached to my Form 1040-NR.
I’ve never heard of a renouncing citizen including this statement, and all else equal I prefer not to include anything that isn’t mandatory. If anyone knows the correct procedure, or has attempted it one way or the other with or without success, please do let me know.
Thanks!
I’m aware from Publication 519 that Green Card holders must prepare a statement establishing their residency termination date, and it’s not immediately obvious to me if this is also required of citizens by analogy.
I don’t particularly mind writing it if required, but it seems superfluous having already referenced my date of renunciation as a citizen in Form 8854 (Part 1 Question 5), my lack of physical presence prior to renunciation in the Form 2555 attached to my Form 1040, and as my continued lack of physical presence after renunciation in the Schedule OI (Questions G and H) attached to my Form 1040-NR.
I’ve never heard of a renouncing citizen including this statement, and all else equal I prefer not to include anything that isn’t mandatory. If anyone knows the correct procedure, or has attempted it one way or the other with or without success, please do let me know.
Thanks!
