Quarterly Publication of Individuals Who Have Chosen to Expatriate
Updated: 5/24/2026, 7:20:14 PM Wikipedia source
The Quarterly Publication of Individuals Who Have Chosen to Expatriate, also known as the Quarterly Publication of Individuals, Who Have Chosen to Expatriate, as Required by Section 6039G, is a publication of the United States Internal Revenue Service (IRS) in the Federal Register, listing the names of certain individuals with respect to whom the IRS has received information regarding loss of citizenship during the preceding quarter.
Tables
Names from 1996–2002 · Statistics
238
238
Year & quarter
1997
Year & quarter
Q1
Citation
62 FR 23532
Date
1997‑04‑30
Publication
delay (days)
30
Count
of names
238
136
136
Year & quarter
1998
Year & quarter
Q1
Citation
64 FR 48894
Date
1999‑09‑08
Publication
delay (days)
527
Count
of names
136
128
128
Year & quarter
1999
Year & quarter
Q1
Citation
64 FR 19858
Date
1999‑04‑22
Publication
delay (days)
22
Count
of names
128
185
185
Year & quarter
2000
Year & quarter
Q1
Citation
65 FR 35423
Date
2000‑06‑02
Publication
delay (days)
63
Count
of names
185
225
225
Year & quarter
2001
Year & quarter
Q1
Citation
66 FR 48915
Date
2001‑09‑24
Publication
delay (days)
177
Count
of names
225
109
109
Year & quarter
2002
Year & quarter
Q1
Citation
67 FR 19621
Date
2002‑04‑22
Publication
delay (days)
53
Count
of names
109
| Year & quarter | Citation | Date | Publication delay (days) | Count of names | |
| 1996 | |||||
| Q4 | 62 FR 4570 | 1997‑01‑30 | 30 | 90 | |
| 1997 | Q1 | 62 FR 23532 | 1997‑04‑30 | 30 | 238 |
| Q2 | 62 FR 39305 | 1997‑07‑22 | 22 | 1,208 | |
| Q3 | 62 FR 59758 | 1997‑11‑04 | 35 | 254 | |
| Q4 | 63 FR 6609 | 1998‑02‑09 | 40 | 116 | |
| 1998 | Q1 | 64 FR 48894 | 1999‑09‑08 | 527 | 136 |
| Q2 | 65 FR 15041 | 2000‑03‑20 | 629 | 75 | |
| Q3 | 63 FR 56696 | 1998‑10‑22 | 22 | 151 | |
| Q4 | 64 FR 3339 | 1999‑01‑21 | 21 | 36 | |
| 1999 | Q1 | 64 FR 19858 | 1999‑04‑22 | 22 | 128 |
| Q2 | 64 FR 38944 | 1999‑07‑20 | 20 | 107 | |
| Q3 | 64 FR 56837 | 1999‑10‑21 | 21 | 118 | |
| Q4 | 65 FR 5020 | 2000‑02‑02 | 33 | 81 | |
| 2000 | Q1 | 65 FR 35423 | 2000‑06‑02 | 63 | 185 |
| Q2 | 65 FR 50050 | 2000‑08‑16 | 47 | 89 | |
| Q3 | 65 FR 80494 | 2000-12-21 | 82 | 88 | |
| Q4 | 66 FR 48913 | 2001‑09‑24 | 267 | 69 | |
| 2001 | Q1 | 66 FR 48915 | 2001‑09‑24 | 177 | 225 |
| Q2 | 66 FR 48912 | 2001‑09‑24 | 86 | 190 | |
| Q3 | 67 FR 11375 | 2002‑03‑13 | 154 | 123 | |
| Q4 | 67 FR 11374 | 2002‑03‑13 | 103 | 21 | |
| 2002 | Q1 | 67 FR 19621 | 2002‑04‑22 | 53 | 109 |
| Q2 | 67 FR 47889 | 2002‑07‑22 | 22 | 70 | |
| Q3 | 67 FR 66456 | 2002‑10‑31 | 31 | 225 | |
| Q4 | 68 FR 4549 | 2003‑01‑29 | 29 | 99 | |
Names from 2003–2009 · Statistics
114
114
Year & quarter
2003
Year & quarter
Q1
Citation
68 FR 23180
Date
2003‑04‑30
Publication
delay (days)
30
Count
of names
114
108
108
Year & quarter
2004
Year & quarter
Q1
Citation
69 FR 61907
Date
2004‑10‑21
Publication
delay (days)
204
Count
of names
108
122
122
Year & quarter
2005
Year & quarter
Q1
Citation
70 FR 23295
Date
2005‑05‑04
Publication
delay (days)
34
Count
of names
122
100
100
Year & quarter
2006
Year & quarter
Q1
Citation
71 FR 25648
Date
2006‑05‑01
Publication
delay (days)
31
Count
of names
100
107
107
Year & quarter
2007
Year & quarter
Q1
Citation
72 FR 26687
Date
2007‑05‑10
Publication
delay (days)
40
Count
of names
107
123
123
Year & quarter
2008
Year & quarter
Q1
Citation
73 FR 26190
Date
2008‑05‑08
Publication
delay (days)
38
Count
of names
123
67
67
Year & quarter
2009
Year & quarter
Q1
Citation
74 FR 20105
Date
2009‑04‑30
Publication
delay (days)
30
Count
of names
67
| Year & quarter | Citation | Date | Publication delay (days) | Count of names | |
| 2003 | Q1 | 68 FR 23180 | 2003‑04‑30 | 30 | 114 |
| Q2 | 68 FR 44840 | 2003‑07‑30 | 30 | 209 | |
| Q3 | 69 FR 61906 | 2004‑10‑21 | 386 | 115 | |
| Q4 | 69 FR 61910 | 2004‑10‑21 | 294 | 133 | |
| 2004 | Q1 | 69 FR 61907 | 2004‑10‑21 | 204 | 108 |
| Q2 | 69 FR 61908 | 2004‑10‑21 | 113 | 138 | |
| Q3 | 69 FR 61909 | 2004‑10‑21 | 21 | 443 | |
| Q4 | 70 FR 5511 | 2005‑02‑02 | 33 | 142 | |
| 2005 | Q1 | 70 FR 23295 | 2005‑05‑04 | 34 | 122 |
| Q2 | 71 FR 68901 | 2006‑11‑28 | 516 | 416 | |
| Q3 | 70 FR 68511 | 2005‑11‑10 | 41 | 126 | |
| Q4 | 71 FR 6312 | 2006‑02‑07 | 38 | 98 | |
| 2006 | Q1 | 71 FR 25648 | 2006‑05‑01 | 31 | 100 |
| Q2 | 71 FR 50993 | 2006‑08‑28 | 59 | 31 | |
| Q3 | 71 FR 63857 | 2006‑10‑31 | 31 | 41 | |
| Q4 | 72 FR 5103 | 2007‑02‑02 | 33 | 106 | |
| 2007 | Q1 | 72 FR 26687 | 2007‑05‑10 | 40 | 107 |
| Q2 | 72 FR 44228 | 2007‑08‑07 | 38 | 114 | |
| Q3 | 72 FR 63237 | 2007‑11‑08 | 39 | 105 | |
| Q4 | 73 FR 7631 | 2008‑02‑08 | 39 | 144 | |
| 2008 | Q1 | 73 FR 26190 | 2008‑05‑08 | 38 | 123 |
| Q2 | 73 FR 43285 | 2008‑07‑24 | 24 | 23 | |
| Q3 | 73 FR 65036 | 2008‑10‑31 | 31 | 22 | |
| Q4 | 74 FR 6219 | 2009‑02‑05 | 36 | 63 | |
| 2009 | Q1 | 74 FR 20105 | 2009‑04‑30 | 30 | 67 |
| Q2 | 74 FR 35911 | 2009‑07‑21 | 21 | 15 | |
| Q3 | 74 FR 60039 | 2009‑11‑19 | 50 | 158 | |
| Q4 | 75 FR 9028 | 2010‑02‑26 | 57 | 503 | |
Names from 2010–2016 · Statistics
179
179
Year & quarter
2010
Year & quarter
Q1
Citation
75 FR 28853
Date
2010‑05‑24
Publication
delay (days)
54
Count
of names
179
499
499
Year & quarter
2011
Year & quarter
Q1
Citation
76 FR 27175
Date
2011‑05‑10
Publication
delay (days)
40
Count
of names
499
460
460
Year & quarter
2012
Year & quarter
Q1
Citation
77 FR 25538
Date
2012‑04‑30
Publication
delay (days)
30
Count
of names
460
679
679
Year & quarter
2013
Year & quarter
Q1
Citation
78 FR 26867
Date
2013‑05‑08
Publication
delay (days)
38
Count
of names
679
1,001
1,001
Year & quarter
2014
Year & quarter
Q1
Citation
79 FR 25176
Date
2014‑05‑02
Publication
delay (days)
32
Count
of names
1,001
1,335
1,335
Year & quarter
2015
Year & quarter
Q1
Citation
80 FR 26618
Date
2015‑05‑08
Publication
delay (days)
38
Count
of names
1,335
1,158
1,158
Year & quarter
2016
Year & quarter
Q1
Citation
81 FR 27198
Date
2016-05-05
Publication
delay (days)
35
Count
of names
1,158
| Year & quarter | Citation | Date | Publication delay (days) | Count of names | |
| 2010 | Q1 | 75 FR 28853 | 2010‑05‑24 | 54 | 179 |
| Q2 | 75 FR 69160 | 2010‑11‑10 | 133 | 560 | |
| Q3 | 75 FR 69158 | 2010‑11‑10 | 41 | 397 | |
| Q4 | 76 FR 7907 | 2011‑02‑11 | 42 | 398 | |
| 2011 | Q1 | 76 FR 27175 | 2011‑05‑10 | 40 | 499 |
| Q2 | 76 FR 46898 | 2011‑08‑03 | 34 | 519 | |
| Q3 | 76 FR 66361 | 2011‑10‑26 | 26 | 403 | |
| Q4 | 77 FR 5308 | 2012‑02‑02 | 33 | 360 | |
| 2012 | Q1 | 77 FR 25538 | 2012‑04‑30 | 30 | 460 |
| Q2 | 77 FR 44310 | 2012‑07‑27 | 27 | 189 | |
| Q3 | 77 FR 66084 | 2012‑11‑01 | 32 | 238 | |
| Q4 | 78 FR 10692 | 2013‑02‑24 | 45 | 45 | |
| 2013 | Q1 | 78 FR 26867 | 2013‑05‑08 | 38 | 679 |
| Q2 | 78 FR 48773 | 2013‑08‑09 | 40 | 1,130 | |
| Q3 | 78 FR 68151 | 2013‑11‑13 | 44 | 560 | |
| Q4 | 79 FR 7504 | 2014‑02‑07 | 38 | 631 | |
| 2014 | Q1 | 79 FR 25176 | 2014‑05‑02 | 32 | 1,001 |
| Q2 | 79 FR 46306 | 2014‑08‑07 | 38 | 576 | |
| Q3 | 79 FR 64031 | 2014‑10‑27 | 27 | 776 | |
| Q4 | 80 FR 7685 | 2015‑02‑11 | 42 | 1,062 | |
| 2015 | Q1 | 80 FR 26618 | 2015‑05‑08 | 38 | 1,335 |
| Q2 | 80 FR 45709 | 2015-07-31 | 31 | 460 | |
| Q3 | 80 FR 65851 | 2015-10-27 | 27 | 1,426 | |
| Q4 | 81 FR 6598 | 2016-02-08 | 39 | 1,058 | |
| 2016 | Q1 | 81 FR 27198 | 2016-05-05 | 35 | 1,158 |
| Q2 | 81 FR 50058 | 2016-07-29 | 29 | 509 | |
| Q3 | 81 FR 79098 | 2016-11-10 | 41 | 1,379 | |
| Q4 | 82 FR 10185 | 2017-02-09 | 40 | 2,364 | |
Names from 2017–2023 · Statistics
1,313
1,313
Year & quarter
2017
Year & quarter
Q1
Citation
82 FR 21877
Date
2017‑05‑10
Publication
delay (days)
40
Count
of names
1,313
1,099
1,099
Year & quarter
2018
Year & quarter
Q1
Citation
83 FR 20914
Date
2018-05-08
Publication
delay (days)
38
Count
of names
1,099
1,018
1,018
Year & quarter
2019
Year & quarter
Q1
Citation
84 FR 20954
Date
2019-05-13
Publication
delay (days)
43
Count
of names
1,018
2,907
2,907
Year & quarter
2020
Year & quarter
Q1
Citation
85 FR 27507
Date
2020-05-08
Publication
delay (days)
38
Count
of names
2,907
228
228
Year & quarter
2021
Year & quarter
Q1
Citation
86 FR 22781
Date
2021-04-29
Publication
delay (days)
29
Count
of names
228
568
568
Year & quarter
2022
Year & quarter
Q1
Citation
87 FR 24639
Date
2022-04-26
Publication
delay (days)
26
Count
of names
568
536
536
Year & quarter
2023
Year & quarter
Q1
Citation
88 FR 24270
Date
2023-04-19
Publication
delay (days)
19
Count
of names
536
| Year & quarter | Citation | Date | Publication delay (days) | Count of names | |
| 2017 | Q1 | 82 FR 21877 | 2017‑05‑10 | 40 | 1,313 |
| Q2 | 82 FR 36188 | 2017-08-03 | 34 | 1,758 | |
| Q3 | 82 FR 50960 | 2017-11-02 | 33 | 1,376 | |
| Q4 | 83 FR 5830 | 2018-02-09 | 40 | 685 | |
| 2018 | Q1 | 83 FR 20914 | 2018-05-08 | 38 | 1,099 |
| Q2 | 83 FR 37616 | 2018-08-01 | 32 | 1,086 | |
| Q3 | 83 FR 58321 | 2018-11-19 | 50 | 1,104 | |
| Q4 | 84 FR 9204 | 2019-03-13 | 72 | 685 | |
| 2019 | Q1 | 84 FR 20954 | 2019-05-13 | 43 | 1,018 |
| Q2 | 84 FR 41807 | 2019-08-15 | 46 | 609 | |
| Q3 | 84 FR 61137 | 2019-11-12 | 43 | 183 | |
| Q4 | 85 FR 7847 | 2020-02-11 | 42 | 261 | |
| 2020 | Q1 | 85 FR 27507 | 2020-05-08 | 38 | 2,907 |
| Q2 | 85 FR 47843 | 2020-08-06 | 37 | 2,406 | |
| Q3 | 85 FR 68625 | 2020-10-29 | 29 | 732 | |
| Q4 | 86 FR 8251 | 2021-02-04 | 35 | 660 | |
| 2021 | Q1 | 86 FR 22781 | 2021-04-29 | 29 | 228 |
| Q2 | 86 FR 40899 | 2021-07-29 | 29 | 733 | |
| Q3 | 86 FR 63091 | 2021-11-15 | 46 | 977 | |
| Q4 | 87 FR 4106 | 2022-01-26 | 26 | 488 | |
| 2022 | Q1 | 87 FR 24639 | 2022-04-26 | 26 | 568 |
| Q2 | 87 FR 45403 | 2022-07-28 | 28 | 1,474 | |
| Q3 | 87 FR 64842 | 2022-10-26 | 26 | 750 | |
| Q4 | 88 FR 5418 | 2023-01-27 | 27 | 1,024 | |
| 2023 | Q1 | 88 FR 24270 | 2023-04-19 | 19 | 536 |
| Q2 | 88 FR 47238 | 2023-07-21 | 21 | 830 | |
| Q3 | 88 FR 74232 | 2023-10-30 | 30 | 749 | |
| Q4 | 89 FR 5606 | 2024-01-29 | 29 | 1,145 | |
Names since 2024 · Statistics
345
345
Year & quarter
2024
Year & quarter
Q1
Citation
89 FR 34331
Date
2024-04-30
Publication
delay (days)
30
Count
of names
345
1,285
1,285
Year & quarter
2025
Year & quarter
Q1
Citation
90 FR 17279
Date
2025-04-24
Publication
delay (days)
24
Count
of names
1,285
1,462
1,462
Year & quarter
2026
Year & quarter
Q1
Citation
91 FR 21597
Date
2026-04-22
Publication
delay (days)
22
Count
of names
1,462
| Year & quarter | Citation | Date | Publication delay (days) | Count of names | |
| 2024 | Q1 | 89 FR 34331 | 2024-04-30 | 30 | 345 |
| Q2 | 89 FR 62843 | 2024-08-01 | 32 | 1,717 | |
| Q3 | 89 FR 86083 | 2024-10-29 | 29 | 2,123 | |
| Q4 | 90 FR 8830 | 2025-02-03 | 34 | 635 | |
| 2025 | Q1 | 90 FR 17279 | 2025-04-24 | 24 | 1,285 |
| Q2 | 90 FR 34719 | 2025-07-23 | 23 | 1,057 | |
| Q3 | 90 FR 51443 | 2025-11-17 | 48 | 1,593 | |
| Q4 | 91 FR 2999 | 2026-01-23 | 23 | 954 | |
| 2026 | Q1 | 91 FR 21597 | 2026-04-22 | 22 | 1,462 |
| Q2 | |||||
| Q3 | |||||
| Q4 | |||||
References
- Dong-A Ilbohttp://news.donga.com/3/all/20120912/49326238/2
- Iowa Law Reviewhttps://papers.ssrn.com/sol3/papers.cfm?abstract_id=552730
- California Tax Lawyerhttps://web.archive.org/web/20190518080731/https://www.hansonbridgett.com/-/media/Files/Publications/2017-08-california-tax-lawyer.pdf
- Kirsch 2004, p. 889
- Issues Presented By Proposals To Modify The Tax Treatment Of Expatriationhttps://www.jct.gov/publications.html?func=startdown&id=2944
- Kirsch 2004, pp. 889–890
- Wall Street Journal
- Information Concerning Tax-Motivated Expatriationhttps://www.gpo.gov/fdsys/pkg/GPO-CPRT-JCS-2-03/pdf/GPO-CPRT-JCS-2-03-14-10.pdf
- Forbeshttps://www.forbes.com/sites/robertwood/2014/05/03/americans-are-renouncing-citizenship-at-record-pace-and-many-arent-even-counted/
- The Wall Street Journalhttps://blogs.wsj.com/totalreturn/2012/08/02/the-renouncers-who-gave-up-u-s-citizenship-and-why/
- Kirsch 2004, pp. 906–909
- Advisorhttps://web.archive.org/web/20140223021219/http://www.advisor.ca/news/industry-news/fbi-and-irs-differ-on-u-s-citizenship-data-107927
- Global Newshttp://globalnews.ca/news/782020/why-are-so-many-american-expats-giving-up-citizenship-its-a-taxing-issue/
- The Rich Don't Pay Tax! ... Or Do They?
- International Tax Bloghttps://web.archive.org/web/20140222140701/http://intltax.typepad.com/intltax_blog/2014/02/quarterly-list-of-expatriates-source-of-data.html
- Kirsch 2004, p. 890
- Issues Relating to Excluding Tax-motivated Expatriates under Section 212(a)(10)(E) of The Immigration and Nationality Acthttps://www.gpo.gov/fdsys/pkg/GPO-CPRT-JCS-2-03/pdf/GPO-CPRT-JCS-2-03-14-3.pdf#page=5
- Forbeshttps://www.forbes.com/sites/robertwood/2014/05/03/americans-are-renouncing-citizenship-at-record-pace-and-many-arent-even-counted/
- "Request for Guidance on the Tax Status of Certain Expatriates"http://www.americanbar.org/content/dam/aba/administrative/taxation/policy/030215comments.authcheckdam.pdf
- Angloinfohttps://web.archive.org/web/20150626225516/http://blogs.angloinfo.com/us-tax/2014/10/12/tax-court-affirms-informal-relinquishment-of-green-card-not-enough/