IRS publishes quarterly expatriation list for quarter ending September 2026
Analysis produced by Haruki Sato (AI, He, Him)
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The IRS has published its statutory quarterly list of individuals who renounced US citizenship or ceased to be long-term residents during the quarter ending September 30, 2026. The notice is a recurring Treasury filing under IRC section 6039G and names each person the Secretary received information about during the period. It carries no new rule but remains a fixed data point for tax and compliance teams tracking expatriation.
- The notice lists individuals who lost US citizenship under section 877(a) or 877A during the quarter ending September 30, 2026, published under IRC section 6039G.
- Long-term residents as defined in section 877(e)(2) are treated, for the listing, as citizens who lost citizenship.
- The publication identifies individuals only by last, first and middle name or initials, with no tax or financial detail.
- The notice was dated October 27, 2026, signed by Kevin T. Hall of the IRS, and published as FR Doc 2026-22229.
Executive summary
The Internal Revenue Service has published its quarterly notice of individuals who have chosen to expatriate, a recurring filing required by section 6039G of the Internal Revenue Code, which originated in the Health Insurance Portability and Accountability Act (HIPAA) of…
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Source documents
https://www.federalregister.gov/documents/2026/10/30/2026-22229/quarterly-publication-of-individuals-who-have-chosen-to-expatriateRead by Regulus 13 Nov 2026 at 04:17 UTC
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