Joint Frequently Asked Questions (FAQ) from

the Department of the Treasury, the Department of State, the Internal Revenue Service, and the

Social Security Administration

on Obtaining Social Security Numbers, Expatriation, and Tax Implications

Question 1: Who is a U.S. citizen?

citizens of the United States and of the state wherein they reside.” Similarly, Section 301(a) of

the Immigration and Nationality Act provides that a person born in the United States, and

subject to the jurisdiction thereof, is a national and a citizen of the United States. With very

limited exceptions for individuals born with diplomatic agent level immunity, all persons born in

the United States acquire U.S. citizenship at birth as a matter of U.S. law and without regard to

intent.

 U.S. Citizenship by Birth outside the United States to a U.S. citizen parent or parents

(Citizenship by Descent). A person born abroad to a U.S. citizen parent or parents acquires U.S.

citizenship at birth if the parent or parents meet conditions specified in Section 301 et seq. of the

Answer: The Foreign Account Tax Compliance Act (FATCA), which was passed as part of the HIRE

Act in 2010 (Public Law No. 111-147), generally requires that certain foreign financial institutions

report information on their U.S. accounts and that certain non-financial foreign entities report

information on substantial U.S. owners or be subject to withholding on withholdable payments.

Question 3: I am a U.S. citizen living abroad. My financial institution has asked me for my U.S.

Taxpayer Identification Number or Social Security Number so that it can comply with its Foreign

Account Tax Compliance Act (FATCA) requirements. Do I need to provide this information?

Answer: Yes. Under FATCA, foreign financial institutions are required to determine whether their

Answer: U.S. citizens living abroad may apply for a first-time Social Security card or a replacement

Social Security card at any Social Security Federal Benefits Unit (FBU) at designated U.S. embassies or

consulates. The Social Security Administration (SSA) maintains a list of FBUs at

www.ssa.gov/foreign/foreign.htm.

An applicant for an original SSN who is under age 12 may apply by mail. The applicant can send the

completed Social Security form SS-5 and required proofs (must be original documents or copies

certified by the custodian of the record) to the servicing FBU. Applicants age 12 and older who have

For a complete list of SSA FBUs abroad, please visit www.ssa.gov/foreign/foreign.htm.

Applicants will need an appointment, which they can make by email or phone call.

Question 5: Can a Social Security Federal Benefits Unit (FBU) abroad verify a Social Security

number if the U.S. citizen living abroad does not know what his/her Social Security number is, or

even whether he/she has one?

Answer: A person may inquire in person with a FBU to find out if he or she already has an SSN. The

NOTE: Not all FBUs have access to SSA computer systems during all local business hours because of

time zone differences and SSA systems being offline at night (Eastern time) for updates and

maintenance. Customers should call ahead to see if the FBU they wish to visit will have such access

during their planned visit.

Question 6: What documentation is required to apply for a Social Security card?

Answer: Section 205(c)(2)(B)(ii) of the Social Security Act provides that applicants must submit

evidence to establish their age, identity, and citizenship or lawful non-citizen status. 20 CFR Part 422,

Subpart B sections 422.103- 110, provide further details about these requirements.

In most cases, a full-validity, unexpired U.S. passport is sufficient proof of U.S. citizenship, age, and

identity, but for purposes of an application for a Social Security card/number, it can only be used to

establish any two of these three facts. A second document is required to prove the third fact. For

example, if the U.S. passport is offered to establish U.S. citizenship and identity, another document,

such as a birth certificate, would be needed to establish the age of the applicant.

The SSA may require additional documentation of identity if the U.S. citizen was born abroad to a U.S.

citizen parent(s) and never lived in the United States, or was born or later naturalized in the United

States but has lived abroad for most of his/her life.

An original foreign passport is acceptable for identification purposes but must be accompanied by proof

of U.S. citizenship, such as a U.S. birth certificate, a full validity unexpired U.S. passport, a Consular

States to the present to provide sufficient evidence. The documentation can include:

 confirmation of residency from foreign registration offices;

 school records such as report cards or a letter from the school confirming dates of attendance;

 travel documents such as current or canceled passports (U.S. or other);

 If the applicant lived outside the United States for an extended period, a current or previous

passport, school and/or employment records, and any other record that would show long-term

residence outside the United States could be used to show that the applicant does not have an

SSN.

 If the applicant lived in the United States and is applying for an original Social Security number,

the applicant may be asked for information about the schools they attended or to provide copies

of tax records that would show they were never assigned an SSN.

Question 7: How can a U.S. citizen expatriate and cease to be a U.S. citizen?

See U.S. Citizenship Laws and Policy.

Question 8: How long does it take to complete the loss of nationality process?

Answer: It may take up to several months after the individual’s initial inquiry to complete a loss of

nationality case. In general, the average processing time once the individual completes the process

abroad and submits the required paperwork to the Department of State for approval is two to three

weeks (and possibly longer if the Department requires additional information about the individual). For

wait times for loss of nationality appointments, individuals may check the website of the closest U.S.

embassy or consulate that provides the service.

Question 9: What is the fee for Loss of Nationality? Can the fee be waived?

Answer: The current U.S. consular services fee for “Administrative Processing of Request for

Certificate of Loss of Nationality” is $2,350. This fee cannot be waived.

Question 10: If I decide to give up my U.S. citizenship, what are the U.S. tax consequences of my

Answer: Expatriation may have U.S. tax consequences, including the imposition of an exit tax. You

Tax consequences of expatriation https://www.irs.gov/individuals/international-taxpayers/expatriation-

tax

provides in part that renunciation may not provide exemption from U.S. income taxation. If the

Department of Homeland Security determines that the individual renounced for the purpose of avoiding

taxation by the United States, Section 212(a)(10)(E) of the Immigration and Nationality Act provides

that the individual will not be admitted to the United States.

Question 11: If I am a U.S. citizen who has not been compliant with U.S. tax obligations, how can I

come into compliance?

Answer: A U.S. citizen is subject to U.S. tax on worldwide income regardless of where he or she

resides. Unless covered under newly issued tax Relief Procedures, a U.S. citizen should obtain an SSN

more than a specified amount that is annually adjusted for inflation ($168,000 in 2019).

D) A taxpayer who reported all income and paid all tax but failed to file FBARs, should consider

the delinquent FBAR submission procedures. See https://www.irs.gov/individuals/international-