Law report No. GLW-1852 · filed November 8, 2026
Regulation & EnforcementReported case
U.S. Citizenship Renunciations Hit 4,574 in Nine Months
The Federal Register lists 4,574 names through Q3 2026, putting the year on pace to beat the 2016 expatriation record after the fee fell to $450.
By Sophie Lindqvist5 min read934 words
Holding
- 4,574 names appeared on the 2026 expatriation list through Q3, versus the 2016 record of 5,411.
- The renunciation fee dropped from $2,350 to $450 on April 13, 2026.
- Q2 2026 saw 1,781 names, a 68.5 percent rise over Q2 2025.
- The covered expatriate net worth threshold stands at $2 million.
- The 2020 peak reached 6,707 names, the highest on record.

By Sophie Lindqvist
4,574 names appeared on the Federal Register's U.S. expatriation list during the first three quarters of 2026. That figure, published by the Treasury Department, covers people whose loss of U.S. citizenship or long-term permanent resident status was reported to the government. On current pace, 2026 will surpass the annual record of 5,411 names set in 2016 — though it may stay below the 2020 high of 6,707.
The notice covering July through September lists 1,331 names. It was scheduled for publication on October 30, 2026, according to the public inspection filing for the quarter ending September 30.
How do the 2026 numbers break down by quarter?
The third-quarter total of 1,331 names was lower than the first two quarters.
- Q1 (January–March): 1,462 names
- Q2 (April–June): 1,781 names
- Q3 (July–September): 1,331 names
The second-quarter figure represented a 68.5 percent increase from the same period in 2025. For comparison, the 2025 quarterly figures were 1,285 in the first quarter, 1,057 in the second, 1,593 in the third and 954 in the fourth.
One caveat matters here. The Federal Register records when the Treasury Department receives expatriation information, not necessarily when the underlying action takes place. So quarterly figures can fluctuate and may not reflect decisions made during the same reporting period. Treasury notices covering the fourth quarter of 2025 and the first two quarters of 2026 were published on January 23, April 22 and July 23, respectively, according to a table kept by Greenback Expat Tax Service.
What changed since the early 2000s?
The numbers used to be far smaller. Greenback found that an average of 452 names were published annually across seven complete years in the 2000s. The annual figure never exceeded 762 and fell as low as 231.
The turning point was Congress passing the Foreign Account Tax Compliance Act (FATCA) in 2010. The law requires foreign financial institutions and certain other foreign entities to report assets held by their U.S. account holders. It took effect in 2014, with more than 100 countries agreeing to implement it.
Critics argue that FATCA's reporting requirements, combined with the U.S. citizenship-based tax system, increased the compliance burden for Americans living abroad. The impact has been particularly significant for so-called "accidental Americans" — people who hold U.S. citizenship despite potentially never having lived in the country or intended to do so.
The list reached a then-record 5,411 names in 2016, the year Donald Trump defeated Hillary Clinton in the presidential election. The 2020 notices surpassed that figure, with 6,707 names, according to figures supplied for this report. Greenback and a separate tally by EasyFranceNow put the 2020 total at 6,705, so the precise figure varies slightly depending on the counting method.
What does the list actually measure?
The Federal Register list is widely used as an indicator of renunciations, but it is not a precise count. It also includes certain long-term green card holders. The list is published under Section 6039G of the Internal Revenue Code, which treats qualifying long-term residents as though they were citizens who had lost their citizenship for the purposes of the notice.
The figures may also understate the total. The IRS separately classifies some people as "covered expatriates" (those subject to the exit tax regime) if they meet a $2 million net worth threshold, exceed an inflation-adjusted five-year average tax liability threshold, or fail to certify five years of federal tax compliance. Some people with lower net worth may not appear on the list at all.
An analysis published by IMI suggested that wealthy filers who comply with reporting requirements are more likely to appear on the register, while some accidental Americans may go unrecorded. The published figures may therefore disproportionately reflect wealthier, tax-compliant individuals.
Why are Americans renouncing?
Taxes top the list of cited reasons. Alexander Marino, who leads a law practice specializing in renunciations, said that income earned anywhere in the world remains subject to U.S. tax. He said the obligation can be unwelcome in both low-tax countries such as the United Arab Emirates and high-tax countries such as the United Kingdom.
Politics plays a role too. Peter Spiro, who holds the Charles Weiner Chair in international law at Temple University, previously said that tax savings may motivate many renunciations. But he said others view America's future as increasingly problematic, and that sentimental attachment to the country has weakened amid political turbulence. A former U.S. citizen living in Europe also previously told Newsweek that a fundamental dislike of Trump and his policies pushed them to act on a decision they had considered for some time.
What does the lower renunciation fee mean?
The cost of formally renouncing U.S. citizenship fell from $2,350 to $450 on April 13, 2026. Because the Treasury list can lag behind the actual date of renunciation, the impact of the lower fee may not become apparent in published figures until 2027.
Melissa Chavin, a London-based U.S. immigration, visa and citizenship lawyer, told Newsweek that the administration appeared to have reduced the fee to make it easier for people who no longer feel connected to their citizenship to give it up. She said the change came as requests to renounce citizenship were increasing.
For practitioners, the practical upshot is straightforward: rising volumes, a five-fold fee cut and record-keeping lags mean demand for expatriation advice is likely to grow through 2027.
via wonderwall.com (Source)
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News editor covering people, launches and day-to-day practice in International law and legal practice at Global Law Wire.
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