If you’re a U.S. citizen living in Canada, you’ve likely thought about renouncing U.S. citizenship.
This guide breaks down how to renounce US citizenship in Canada—step by step. From your renunciation appointment to the exit tax, final tax return, and your certificate of loss of nationality, we cover it all.
We’ll also walk through the financial implications, required documents, and the full renunciation process, based on expert advice from 1040 Abroad and our years helping United States citizens abroad.
Key Points
- You can renounce U.S. citizenship in Canada through a formal process at a U.S. consulate or embassy.
- You do not need a lawyer to renounce.
- The exit tax, final tax return, and certificate of loss of nationality are core components of the process.
- The process involves an in person interview with a consular officer abroad.
Can You Renounce U.S. Citizenship in Canada?
Yes. You can renounce citizenship at U.S. consulates in Toronto, Montreal, Vancouver, Calgary, and Quebec City. You’ll need to appear in person before a diplomatic or consular officer, as outlined under the Nationality Act.
All renunciation appointments in Canada must now be scheduled via
CanadaCLNInquiries@state.gov
This centralized email handles all citizenship renunciation inquiries and bookings for cities like Toronto, Montreal, Vancouver, and Quebec City.
Availability and appointment dates vary significantly depending on the location, so it’s best to reach out early.
The Renunciation Process Step-by-Step
Step 1: Book a Renunciation Appointment
Email CanadaCLNInquiries@state.gov to start. This will initiate scheduling for your renunciation appointment at your preferred U.S. consulate in Canada.
Step 2: Prepare the Required Documents
Bring the following required documents:
- Valid U.S. passport
- Proof of foreign country citizenship (e.g., Canadian passport)
- Birth certificate
- Government-issued photo ID
- Completed required forms (DS-4079, DS-4080, DS-4081, DS-4082)
Step 3: Interview
A diplomatic officer will:
- Review your citizenship renunciation inquiries
- Explain the legal basis and implications of loss of nationality
- Ensure you’re acting voluntarily and without undue influence
Step 4: Take the Oath of Renunciation
You will sign an oath of renunciation in front of the consular officer abroad, formally confirming your intent to relinquish citizenship.
Step 5: Pay the Government Renunciation Fee
The current renunciation fee is $2,350 USD, payable at the consulate on the day of your interview. This fee is set by the U.S. State Department and is non-refundable.
Step 6: Administrative Processing
After your appointment, your documents are sent to Washington, D.C. for administrative processing and final approval. This can take several months.
Once approved, you will receive your official certificate of loss of nationality—the legal confirmation that your U.S. citizenship has ended.
Step 7: File Your Final Tax Return
Even after you’ve signed the oath of renunciation, you are still considered a U.S. person for tax purposes until you file your final tax return and Form 8854 with the Internal Revenue Service.
Only after the IRS accepts your final tax return are you fully released from U.S. tax obligations and tax liability on your worldwide assets.
Will the Exit Tax Apply to You?
One of the most misunderstood parts of renouncing U.S. citizenship is the exit tax. If you meet any of the following criteria, you may be subject to it:
- Your average tax liability over the last 5 years exceeds $190,000 (adjusted for inflation)
- Your net worth exceeds $2 million
- You have not met all tax compliance and tax return obligations for the past 5 years
Exit Tax Includes:
- Mark-to-market tax on unrealized gains
- Estate and gift taxes on U.S. assets post-renunciation
We strongly advise reviewing your situation if you might be a covered expatriate.
Do You Need a Lawyer to Renounce U.S. Citizenship?
No, you do not. Most cases proceed smoothly without legal representation.
However, if you are a covered expatriate or have complex tax scenarios, expert advice may be helpful. In these cases, we consult with John Richardson of CitizenshipSolutions.
What Happens After You Renounce?
Once the renunciation process is complete and your certificate of loss of nationality is issued:
- You are no longer required to file a U.S. tax return, as long as you do not have U.S.-sourced income
- If you do have U.S.-sourced income (such as rental income, dividends, or U.S.-based wages), you must continue to file a U.S. tax return and report that income appropriately
- You are officially released from the broader U.S. tax system, including ongoing FATCA reporting and worldwide income disclosures
- You may still be eligible to receive Social Security benefits, depending on your work history and the U.S.–Canada totalization agreement
Want to know what happens to your Social Security after renouncing?
Read our guide: How Social Security Is Taxed for Former U.S. Citizens
Can I Get My U.S. Citizenship Back Later?
Generally, renouncing U.S. citizenship is permanent. Under the Nationality Act, loss of nationality is considered final. If you later wish to return, you must apply for a visa or go through standard immigration services procedures.
How to Renounce US Residency?
If you’re not a citizen but a green card holder, the process is different. You’ll need to file Form I-407 with citizenship and immigration services to officially abandon residency. There is no oath of renunciation, but tax obligations may still apply.
How long does the renunciation process take?
Timelines vary significantly depending on the consulate and case complexity. From renunciation appointment to certificate of loss, expect 3–6 months.
Have questions about how to renounce U.S. citizenship?
The choice to renounce your U.S. citizenship isn’t simple—but for many citizens living in Canada, it’s a chance to live more freely, avoid burdensome tax laws, and align legal status with reality.
We’ve helped countless clients through the renunciation process—from the first email to the final certificate of loss of nationality. If you’re ready to move forward, we’re here to support every step of the way.
