The IRS’s Q2 2026 expatriation list is the fifth-largest ever published, putting the year on track to challenge 2020’s record of 6,707 names.
A second passport carries obligations that attach the moment you hold it. These 11 rules, from generation caps on descent to exit taxes on renunciation, tend to surface only after the deadline to act on them has passed.
Most people plan where to move. Few ask what their current country can do to stop them. From exit bans to exit taxes to passport revocation, here are the six tools governments use to keep people in place, and the one thing they all have in common.
While tax is still the top motivator for expatriation, social polarization and violence have quickly become factors too, writes Mona Shah.
Not only are rich Americans increasingly moving abroad; even foreigners who initially came to the US on EB-5 visas are now leaving, says Shah.
If the court says taxing unrealized capital gains is constitutional, more Americans will give up their citizenship. Ditto if it goes the other way, says David Lesperance.
The authoritative guide on how you or your client can successfully expatriate from the United States.
So, you’ve given up your US citizenship or green card. End of story, right? Not even close, explain David Lesperance and Melvin Warshaw.
David Lesperance and Melvin Warshaw explain how to get through the byzantine obstacle course of exit tax without setting off IRS booby traps.
In this second installment of the series, David Lesperance and Melvin Warshaw explore the five-step process of renouncing US citizenship.
The first installment in a four-part series on how to successfully expatriate from the US, with David Lesperance and Melvin Warshaw.
David Lesperance and Mel Warshaw on what’s driving Americans to leave the country, get second citizenships, and give up citizenship in 2023.
In this final installment, Mel Warshaw and David Lesperance discuss issues around using Portugal as part of a plan to expatriate from the US.
As US consular missions resume granting appointments to those unable to expatriate during the COVID years, expatriations are rising again.
While the Court agreed that renouncing US citizenship is a fundamental right, it argued pandemic circumstances made delays understandable.
Lesperance: “Half of my clients are concerned that the Democrats will keep the House [in November]. The other half are concerned they won’t.”
Just as Lesperance foresaw 18 months ago, citizenship renunciations among wealthy Americans are cratering. Here’s what he expects next.
David Lesperance says the US govt. is systematically suppressing expatriation and is hiding the true numbers to avoid encouraging more of it.
The US govt. is making renunciation practically impossible. That violates the constitution, says the association now suing the State Dept.
Edwin Morgan claims David Lesperance’s reports of long waits for US citizenship renunciation appointments are “fictitious” and that IMI, by giving it credence, is spreading misinformation.
