LOSS OF U.S. CITIZENSHIP UNDER FORMER INA 350
Former INA 350 provided for loss of nationality by a dual national from birth (a person who acquired U.S. and foreign nationality by birth), in a limited context. In addition to being a dual national from birth, the individual must have continuously resided in the foreign state for at least 3 years after attaining the age of 22, and must also have sought a benefit from the foreign state (e.g. passport, health care, etc.).
Former INA 350 was repealed on October 10, 1978, by Public Law 95-432. However, the report of the House Committee on the Judiciary affirmed that the repeal of the law was prospective. Hence, an individual can still claim loss of U.S. Citizenship if they satisfied all required statutory elements under Former INA 350 prior to October 10, 1978. Whereas, individuals cannot claim that they lost U.S. Citizenship under INA 350 if they failed to satisfy all elements of INA 350 prior to October 10, 1978.
If a Loss of Nationality claim under Former INA 350 is accepted by the State Department, the individual should receive a Certificate of Loss of Nationality which confirms that U.S. citizenship status was lost retroactively, to the date when all three criteria noted above were met. In other words, the Certificate of Loss of Nationality would confirm that the individual lost U.S. citizenship on a specified date prior to October 10, 1978.
Although the process of obtaining a retroactive Certificate of Loss of Nationality may be more complicated than a relatively straightforward renunciation, the implications in the tax world could be significant. For any individual who believes they qualify for Loss of Nationality under Former INA 350, we recommend speaking with an immigration attorney first for assessment, followed by a consultation with your trusted accountant.