Many Americans abroad worry they may have lost their U.S. citizenship without realizing it, for example by becoming a citizen of another country, taking an oath of allegiance or working for a foreign government. Others hope they already have.
Under U.S. law, there is a fixed list of expatriating acts: actions that can end U.S. citizenship. But performing one of them almost never ends citizenship on its own. The deciding factor is intent: you must have done it voluntarily and with the intention of giving up U.S. citizenship.
This article explains the seven acts, how intent is judged, and the myths that cause the most confusion.
The 7 expatriating acts under INA §349(a)
Section 349(a) of the Immigration and Nationality Act (8 U.S.C. §1481) lists every act that can result in loss of U.S. nationality. For any of them to count, you must perform the act:
Voluntarily, meaning not under pressure or duress; and
With the intention of relinquishing U.S. nationality.
Under INA §349(b), the burden of proof is on whoever claims citizenship was lost, and it must be shown “by a preponderance of the evidence”. The U.S. Supreme Court confirmed in Vance v. Terrazas (1980) that the act alone isn’t enough: intent must be proven too.
Becoming a citizen of another country (after age 18)
Not alone
- What it is
- Applying for and obtaining citizenship of another country, yourself or through an authorized agent, once you are 18 or older.
- Example
- An American living in Canada applies for and receives Canadian citizenship at 40.
- Does this alone end U.S. citizenship?
-
No. Dual citizenship is legal. Unless you naturalized intending to give up U.S. citizenship, you remain American.
This is the most common question we get: can you lose U.S. citizenship by becoming a citizen of another country? Only if that was your intention, and you can show it.
Taking an oath of allegiance to another country (after age 18)
Not alone
- What it is
- Taking an oath, affirmation or formal declaration of allegiance to a foreign state, once you are 18 or older.
- Example
- As part of a citizenship ceremony, you swear allegiance to the King of the United Kingdom.
- Does taking a foreign oath end U.S. citizenship?
- Not by itself. Routine oaths that are part of naturalization or a job are presumed not to show an intention to give up U.S. citizenship (see “The presumption” below).
Serving in a foreign military, but only in two situations
Not alone
- What it is
- Entering or serving in the armed forces of a foreign state only if:
- that military is engaged in hostilities against the United States; or
- you serve as a commissioned or non-commissioned officer.
- Example
- An American serves as an officer in the British Army.
- Does this alone end citizenship?
- No. Even in these two situations, intent is required. Ordinary enlisted service in an allied military, for instance a year as a private in the UK armed forces, is not an expatriating act at all.
Working for a foreign government (after age 18)
Not alone
- What it is
- Accepting or holding a job, office or post with a foreign government, or one of its regions or cities, once you are 18 or older, if either:
- you hold that country’s nationality; or
- the job requires an oath of allegiance.
- Example
- A dual U.S.–French citizen takes a job as a civil servant at a French ministry.
- Does this alone end citizenship?
- No. See “Foreign government employment” below for how policy-level and ordinary jobs are treated differently.
Formally renouncing U.S. citizenship abroad
Shows intent
- What it is
- Making a formal renunciation before a U.S. consular or diplomatic officer outside the United States.
- How it works
- This is the one act designed to show intent, because the oath itself is the declaration. The process is covered in our complete guide to renouncing U.S. citizenship.
Renouncing inside the United States during wartime
Rarely available
- What it is
- A formal written renunciation made inside the United States, which is possible only when the U.S. is in a state of war and the Attorney General approves.
- In practice
- This route is essentially unavailable. U.S. citizens cannot renounce on U.S. soil in normal circumstances.
Treason and related crimes
Not alone
- What it is
- Committing treason, attempting to overthrow the U.S. government by force, or bearing arms against the United States, and being convicted of it by a court or court-martial.
- Does this alone end citizenship?
- No. A conviction is required, and so is the intent to give up citizenship.
Intent, and the presumption that you keep your citizenship
Two U.S. Supreme Court decisions shape how expatriating acts work today:
Held that the government cannot take away citizenship without the citizen’s agreement.
Held that the intention to give up citizenship must be proven. It can’t simply be inferred from the act.
Building on these, in 1990 the State Department adopted an administrative presumption: when a U.S. citizen does any of the following, it presumes they intended to keep U.S. citizenship:
- naturalizes in another country;
- takes a routine oath of allegiance; or
- accepts non-policy-level employment with a foreign government.
In other words, for the three most common acts, the starting assumption is that you are still American.
The presumption doesn’t apply where intent is clear from the circumstances. Examples include holding a high-level, policy-making post in a foreign government, or telling U.S. officials at the time that you meant to give up your citizenship.
What this means for you
If you want the U.S. to accept that you lost citizenship years ago, you have to show evidence of your intent at the time. Saying it now isn’t enough.
If the State Department accepts your claim, it issues a Certificate of Loss of Nationality; how that process works is explained in Renouncing vs Relinquishing U.S. Citizenship.
Foreign government employment
Working for a foreign government is the act people most often misunderstand. In practice it breaks down like this:
| Type of job | How it’s treated |
|---|---|
| Non-policy-level, such as a teacher, nurse, civil servant, police officer or local government employee | Covered by the 1990 presumption: you are presumed to keep U.S. citizenship |
| Policy-level, such as a minister, senior official or member of a legislature | Not covered by the presumption. The State Department reviews the case and may ask about your intent |
| Any job that doesn’t need foreign nationality or an oath | Not an expatriating act at all |
Even a policy-level post doesn’t end citizenship automatically. It means the State Department may look into whether you meant to give it up.
Naturalized U.S. citizens: are the rules different?
No. People who became U.S. citizens by naturalization are subject to exactly the same seven expatriating acts as people born American. There are no extra conditions, and no time limit on how long they may live abroad.
The one difference has nothing to do with expatriating acts. A court can cancel (revoke) a naturalization that was obtained by fraud or by hiding important facts. That is a separate legal process, not something the citizen does.
Myths about losing U.S. citizenship
“If I live abroad too long, I’ll lose my citizenship”
False
There is no time limit. Older laws stripped some citizens who lived abroad, mainly naturalized citizens. The Supreme Court struck down the residence-based rule for naturalized citizens in Schneider v. Rusk (1964), and the remaining provisions were repealed in 1978.
So how long can you live abroad without losing U.S. citizenship? As long as you like.
“I voted in a foreign election, so I’m no longer American”
False
Voting in a foreign election used to be listed as an expatriating act. Afroyim v. Rusk (1967), a case about an American who voted in Israel, ended that, and the provision was repealed. You can vote abroad and remain a U.S. citizen.
“I use my other passport, so I’ve given up my U.S. citizenship”
False
Using a foreign passport isn’t an expatriating act. Note, though, that U.S. citizens are required to use a U.S. passport to enter and leave the United States.
“I served in a foreign army, so I’m no longer a U.S. citizen”
Usually false
Only service as an officer, or in a military fighting the U.S., is an expatriating act, and even then intent is required (see act 3).
“Having two citizenships isn’t allowed”
False
U.S. law allows dual citizenship. You don’t have to choose.
Losing citizenship and stopping being a U.S. taxpayer are two different things, and they can happen years apart. If you performed an expatriating act in the past:
- When Are You No Longer a U.S. Taxpayer?Explains when your tax status actually ends.
- Can You Renounce U.S. Citizenship Without Filing Taxes?Explains what happens if you never caught up.
Leaving U.S. citizenship can also have exit tax consequences for some people; see our exit tax guide.
Not sure where you stand?
Book a 20-minute consultation with one of our Enrolled Agents. We’ll look at what you did, when you did it, and what it means for your U.S. tax obligations.
$50 consultation fee, fully deducted from your tax preparation fee if you become a client.
