放棄美國國籍的三大步驟
放棄美國國籍是一個很重大的決定，因為放棄美國國籍是不可撤銷的行為，
在決定放棄美國公民前請謹慎評估考量，或先諮詢您的會計師尋求專業建議。
1. 如果您是美國公民請填:放棄國籍問卷、DS -4080表格和DS-4081表格，並準備所需文件
（所需文件請參考美國在台協會：https://www.ait.org.tw/zhtw/renounce-u-s-citizenship-zhtw/ ）。以上填表完成後您必須預約AIT的面談，並支付$2,350美金的申請費，在與AIT的面談時，宣誓放棄美國國籍並在領事官員在場的情況下簽署 DS-4080 和 DS-4081 表格。
如果您是綠卡請填: 美國永久居民身分放棄聲明書 Form I-407表格，並寄到指定的美國移民局地址（詳細內容請參考美國在台協會：https://www.ait.org.tw/zhtw/abandonment-of-lawful-permanent-resident-status-zh/ ）。
2. 如果您是美國公民或是長期稅務居民的綠卡持有者，你必須向美國國稅局IRS申報正確無誤的5年稅表（含棄籍當年度回推5年）及棄籍稅表。
3. 如果以上步驟皆已完成，您需要確認您是否已棄籍成功，可以到美國檔案紀錄管理局依每個季度公布的棄籍名單中查詢：https://www.federalregister.gov/quarterly-publication-of-individuals-who-have-chosen-to-expatriate
美國註冊會計師 羅霞 提醒您，如果您已決定要放棄美國籍，您必須要完成以上步驟，才算是完整的棄籍流程，如果您棄籍時從未填寫並提交棄籍稅表，您可能會形成棄國籍而未棄稅籍的情形，並面臨未提交報表的罰款，最高可達1萬美元，另外您離開美國前若有仍未繳交的稅款，則會不斷累積其罰款和利息。
延伸閱讀: 如何確認是否為美國長期稅務居民?
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)
Three Steps of Renouncing U.S. Citizenship
Renouncing U.S. citizenship is a significant decision as it is irreversible. Please assess and consider carefully before you renounce U.S. citizenship. It is advisable to consult with your accountant for professional advices.
If you've decided to renounce U.S. citizenship, there are three steps you need to take:
1. If you are a U.S. citizen, please complete the forms:
Loss of Nationality Questionnaire, Forms DS-4080 and DS-4081, and prepare the required documents (Refer to the Document Checklist provided by the American Institute in Taiwan (AIT): https://www.ait.org.tw/renounce-u-s-citizenship/#DC).
After completing the forms, you need to schedule an interview with AIT to pay the USD 2,350 application fee, take the Oath of Renunciation, and sign the forms DS-4080 and DS-4081 in the presence of a consular officer.
If you are a green card holder, please complete the forms:
Form I-407 “Abandonment of Lawful Permanent Resident Status” You should file Form I-407 by mail directly to USCIS Eastern Forms Center (For more details, refer to the American Institute in Taiwan: https://www.ait.org.tw/abandonment-of-lawful-permanent-resident-status/ )
2. If you are a U.S. citizen or a long-term resident, you must file accurate tax returns for the past five years, and the “Expatriation Statement” forms with the IRS.
3. If all the above steps are completed and you want to confirm if you renounce U.S. citizenship successfully, you can check the quarterly expatriation list published by the National Archives and Records Administration at: https://www.federalregister.gov/quarterly-publication-of-individuals-who-have-chosen-to-expatriate
USCPA Luo Xia reminds you that if you have decided to renounce U.S. citizenship, you must follow the steps above to complete the entire renunciation process. If you fail to fill out and submit the Expatriation Statement forms when renouncing, you may be in a situation where you have renounced citizenship but still have tax obligations. It could lead to penalties for unsubmitted forms, with a maximum fine of $10,000. Additionally, if you have outstanding tax payments before leaving the United States, the penalties and interest will accumulate continually.
If you have any questions or need any further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)