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Renunciation Cost Analyser

Total cost of renouncing US citizenship — covered expatriate test, exit tax (IRC 877A), State Department fees, ongoing obligations, and lifetime financial impact.

Your Financial Profile

Net Worth (USD)

5-Year Average Annual US Tax

Unrealised Gains (all assets)

Deferred Compensation / IRA

Years Filed Compliantly (last 5)

Annual Tax Savings After Renunciation

Current Age

Renunciation Process

Step	Details	Cost
1. Consular appointment	Two appointments at US embassy/consulate	$2,350
2. Form 8854	Initial and annual expatriation statement	CPA: $3,000–10,000
3. Final US tax return	Dual-status return for year of expatriation	CPA: $2,000–5,000
4. Exit tax (if covered)	Mark-to-market on all assets	Varies
5. FBAR final filing	For year of expatriation	Included above
6. CLN processing	Certificate of Loss of Nationality — 6–12 months	Included in fee

Reed Amendment: §212(a)(10)(E) INA theoretically bars former citizens who renounced to avoid tax from re-entering the US. Rarely enforced but worth considering.

Covered Expatriate Consequences: Beyond exit tax, covered expatriates face 30% withholding on all future US-source income (no treaty benefits) and a $2M estate/gift tax exemption for US-situs assets (vs unlimited for non-covered).