Left US for Canada any US filing requirements

[kpangelinan]

A person moves to Canada, applies for Canadian citizenship, gets approved and has filed and paid Canadian taxes for the last 10 years. Was this person required to officially give up his citizenship in the US and if so, if he didn't, was he required to file any US income tax returns such as FBAR's, 8891's, etc.

Or, once he applied and got accepted as a Canadian citizen, he gave up his US citizenship.

I know I have clients who have gotten approved for dual citizenship, but this wasn't the case for this person.

This person is thinking of returning to the US permanently.

Thanks for any help.

[Lion]

Citizen

A US citizen should file annual tax returns on his worldwide income as well as all the foreign asset disclosure requirements.

[kpangelinan]

A US citizen should file annual tax returns on his worldwide income as well as all the foreign asset disclosure requirements.

Is he still considered a US citizen after applying for and getting approved to be a Canadian citizen?

[taxmandan]

I'm not a lawyer but just becoming a citizen of another country does not cancel your US citizenship. The is a complex process in the courts that you have to use to renounce your US citizenship if you want to give up on the US of A. I know nothing about the process except it is a major effort to complete.

http://www.sovereignman.com/expat/facts-and-myths-about-renunciation-of-us-citizenship/

And US citizens do have to file tax returns on their worldwide income, subject to treaties and the foreign income exclusion if applicable. Which means your client is not in compliance for 10 years if he didn't renounce his citizenship in court.

[kpangelinan]

I'm not a lawyer but just becoming a citizen of another country does not cancel your US citizenship. The is a complex process in the courts that you have to use to renounce your US citizenship if you want to give up on the US of A. I know nothing about the process except it is a major effort to complete.

http://www.sovereignman.com/expat/facts-and-myths-about-renunciation-of-us-citizenship/

And US citizens do have to file tax returns on their worldwide income, subject to treaties and the foreign income exclusion if applicable. Which means your client is not in compliance for 10 years if he didn't renounce his citizenship in court.

I've also heard similar, so I believe you are correct. Thank you very much!