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You can renounce US citizenship, as long as you have paid all your taxes up to that point. The point is it's a proactive action.

http://travel.state.gov/content/travel/en/legal-consideratio...

Persons intending to renounce U.S. citizenship should be aware that, unless they already possess a foreign nationality, they may be rendered stateless and, thus, lack the protection of any government.

There are also a lot of exceptions to that IRS rule, depending on the type of income.

PS: As to renouncing Citizenship; Social Security is an example of long term obligation that transcends where your living in a single year. If your willing to give up Social Security by renouncing Citizenship then things get simple.




As someone who has looked heavily into this option, I can say that you are drastically understating the simplicity of this option.

Getting a second passport takes significant time and investment in most cases.


Granted, but Complicated != Impossible.

People really complain about paying taxes while living outside the country. IMO it's a really complex situation, but the tradeoffs are surprisingly reasonable if you consider it in the long term from both the individual and state level in light of various free rider problems.




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