Quarterly Publication of Individuals Who Have Chosen to Expatriate
Updated: 12/20/2025, 12:40:22 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
Publicationdelay (days)
30
Countof names
238
136
136
Year & quarter
1998
Year & quarter
Q1
Citation
64 FR 48894
Date
1999‑09‑08
Publicationdelay (days)
527
Countof names
136
128
128
Year & quarter
1999
Year & quarter
Q1
Citation
64 FR 19858
Date
1999‑04‑22
Publicationdelay (days)
22
Countof names
128
185
185
Year & quarter
2000
Year & quarter
Q1
Citation
65 FR 35423
Date
2000‑06‑02
Publicationdelay (days)
63
Countof names
185
225
225
Year & quarter
2001
Year & quarter
Q1
Citation
66 FR 48915
Date
2001‑09‑24
Publicationdelay (days)
177
Countof names
225
109
109
Year & quarter
2002
Year & quarter
Q1
Citation
67 FR 19621
Date
2002‑04‑22
Publicationdelay (days)
53
Countof names
109
| Year & quarter | Citation | Date | Publicationdelay (days) | Countof 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
Publicationdelay (days)
30
Countof names
114
108
108
Year & quarter
2004
Year & quarter
Q1
Citation
69 FR 61907
Date
2004‑10‑21
Publicationdelay (days)
204
Countof names
108
122
122
Year & quarter
2005
Year & quarter
Q1
Citation
70 FR 23295
Date
2005‑05‑04
Publicationdelay (days)
34
Countof names
122
100
100
Year & quarter
2006
Year & quarter
Q1
Citation
71 FR 25648
Date
2006‑05‑01
Publicationdelay (days)
31
Countof names
100
107
107
Year & quarter
2007
Year & quarter
Q1
Citation
72 FR 26687
Date
2007‑05‑10
Publicationdelay (days)
40
Countof names
107
123
123
Year & quarter
2008
Year & quarter
Q1
Citation
73 FR 26190
Date
2008‑05‑08
Publicationdelay (days)
38
Countof names
123
67
67
Year & quarter
2009
Year & quarter
Q1
Citation
74 FR 20105
Date
2009‑04‑30
Publicationdelay (days)
30
Countof names
67
| Year & quarter | Citation | Date | Publicationdelay (days) | Countof 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
Publicationdelay (days)
54
Countof names
179
499
499
Year & quarter
2011
Year & quarter
Q1
Citation
76 FR 27175
Date
2011‑05‑10
Publicationdelay (days)
40
Countof names
499
460
460
Year & quarter
2012
Year & quarter
Q1
Citation
77 FR 25538
Date
2012‑04‑30
Publicationdelay (days)
30
Countof names
460
679
679
Year & quarter
2013
Year & quarter
Q1
Citation
78 FR 26867
Date
2013‑05‑08
Publicationdelay (days)
38
Countof names
679
1,001
1,001
Year & quarter
2014
Year & quarter
Q1
Citation
79 FR 25176
Date
2014‑05‑02
Publicationdelay (days)
32
Countof names
1,001
1,335
1,335
Year & quarter
2015
Year & quarter
Q1
Citation
80 FR 26618
Date
2015‑05‑08
Publicationdelay (days)
38
Countof names
1,335
1,158
1,158
Year & quarter
2016
Year & quarter
Q1
Citation
81 FR 27198
Date
2016-05-05
Publicationdelay (days)
35
Countof names
1,158
| Year & quarter | Citation | Date | Publicationdelay (days) | Countof 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
Publicationdelay (days)
40
Countof names
1,313
1,099
1,099
Year & quarter
2018
Year & quarter
Q1
Citation
83 FR 20914
Date
2018-05-08
Publicationdelay (days)
38
Countof names
1,099
1,018
1,018
Year & quarter
2019
Year & quarter
Q1
Citation
84 FR 20954
Date
2019-05-13
Publicationdelay (days)
43
Countof names
1,018
2,907
2,907
Year & quarter
2020
Year & quarter
Q1
Citation
85 FR 27507
Date
2020-05-08
Publicationdelay (days)
38
Countof names
2,907
228
228
Year & quarter
2021
Year & quarter
Q1
Citation
86 FR 22781
Date
2021-04-29
Publicationdelay (days)
29
Countof names
228
568
568
Year & quarter
2022
Year & quarter
Q1
Citation
87 FR 24639
Date
2022-04-26
Publicationdelay (days)
26
Countof names
568
536
536
Year & quarter
2023
Year & quarter
Q1
Citation
88 FR 24270
Date
2023-04-19
Publicationdelay (days)
19
Countof names
536
| Year & quarter | Citation | Date | Publicationdelay (days) | Countof 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
Publicationdelay (days)
30
Countof names
345
1,285
1,285
Year & quarter
2025
Year & quarter
Q1
Citation
90 FR 17279
Date
2025-04-24
Publicationdelay (days)
24
Countof names
1,285
| Year & quarter | Citation | Date | Publicationdelay (days) | Countof 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 | |||||
Titles of individual publications before 2022 · Titles
Q4 1996
Q4 1996
Quarter and year
Q4 1996
Title
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 877(a)
Notes
Section 877(a) of the Internal Revenue Code does not require this publication.
Q1, Q2, Q4 1997
Q1, Q2, Q4 1997
Quarter and year
Q1, Q2, Q4 1997
Title
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 3069F
Notes
There is no section 3069F in the Internal Revenue Code. Probably a misspelling of 6039F, which was renumbered 6039G in August 1997.
Q3 1997
Q3 1997
Quarter and year
Q3 1997
Title
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039(f)
Notes
There is no section 6039(f) in the Internal Revenue Code. Probably a misspelling of 6039F, which was renumbered 6039G in August 1997.
Q1 2012, Q1 2013,Q3 2021
Q1 2012, Q1 2013,Q3 2021
Quarter and year
Q1 2012, Q1 2013,Q3 2021
Title
Quarterly Publication of Individuals, Who Have Chosen To Expatriate
Notes
With comma.
Q4 2021
Q4 2021
Quarter and year
Q4 2021
Title
Quarterly Publication of Individuals, Who Have Chosen to Expatriate
Q4 2013
Q4 2013
Quarter and year
Q4 2013
Title
Quarterly Publication of Individuals Who Have Chosen To Expatriate
Notes
Without comma.
| Quarter and year | Title | Notes |
| Q4 1996 | Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 877(a) | Section 877(a) of the Internal Revenue Code does not require this publication. |
| Q1, Q2, Q4 1997 | Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 3069F | There is no section 3069F in the Internal Revenue Code. Probably a misspelling of 6039F, which was renumbered 6039G in August 1997. |
| Q3 1997 | Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039(f) | There is no section 6039(f) in the Internal Revenue Code. Probably a misspelling of 6039F, which was renumbered 6039G in August 1997. |
| Q1 2012, Q1 2013,Q3 2021 | Quarterly Publication of Individuals, Who Have Chosen To Expatriate | With comma. |
| Q4 2021 | Quarterly Publication of Individuals, Who Have Chosen to Expatriate | |
| Q4 2013 | Quarterly Publication of Individuals Who Have Chosen To Expatriate | Without comma. |
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
- Advisor.cahttps://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
- Angloinfohttp://blogs.angloinfo.com/us-tax/2014/10/12/tax-court-affirms-informal-relinquishment-of-green-card-not-enough/
- Wall Street Journalhttps://blogs.wsj.com/expat/2015/09/16/is-the-irs-undercounting-americans-renouncing-u-s-citizenship/
- Ashby 2000, p. 4
- Fraser 2017, p. 39
- "National Instant Criminal Background Check System: Fact Sheet"https://www.fbi.gov/about-us/cjis/nics/general-information/fact-sheet
- Federal Registerhttps://www.gpo.gov/fdsys/pkg/FR-1997-06-27/html/97-16900.htm
- Global Newshttp://globalnews.ca/news/1142010/did-exactly-3000-lose-u-s-citizenship-in-2013-maybe-but-data-is-suspect/
- Global Newshttp://globalnews.ca/news/1072303/over-3100-americans-renounced-citizenship-last-year-fbi/
- Federal Registerhttps://www.federalregister.gov/articles/2014/01/24/2014-01379/agency-information-collection-activities-record-of-abandonment-of-lawful-permanent-resident-status
- Federal Registerhttps://www.federalregister.gov/articles/2007/08/03/E7-15132/30-day-notice-of-proposed-information-collection-ds-4079-questionnaire-information-for-determining
- Federal Registerhttps://www.federalregister.gov/articles/2012/06/13/2012-14329/proposed-collection-comment-request-for-notice-97-19-and-notice-98-34
- Wall Street Journalhttps://blogs.wsj.com/law/2015/08/24/why-it-now-costs-so-much-to-renounce-your-citizenship/
- "What We Do"https://careers.state.gov/learn/what-we-do
- Federal Registerhttps://www.federalregister.gov/articles/2015/09/08/2015-22054/schedule-of-fees-for-consular-services-department-of-state-and-overseas-embassies-and#h-15