An expatriation tax is a government fee charged to individuals who renounce their citizenship, usually based on the value of a taxpayer’s property. In the United States, the expatriation tax provisions under Section 877 and Section 877A of the Internal Revenue Code (IRC) apply to U.S. citizens who give up their citizenship, and long-term residents who end their U.S. resident status for federal tax purposes. Different rules apply, according to the date upon which a person expatriated.
