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26 U.S.C. § 6039G — Information on individuals losing United States citizenship
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Notwithstanding any other provision of law, any individual to whom section 877(b) or 877A applies for any taxable year shall provide a statement for such taxable year which includes the information described in subsection (b).
**(b) Information to be provided** Information required under subsection (a) shall include—
(1) the taxpayer’s TIN,
(2) the mailing address of such individual’s principal foreign residence,
(3) the foreign country in which such individual is residing,
(4) the foreign country of which such individual is a citizen,
(5) information detailing the income, assets, and liabilities of such individual,
(6) the number of days during any portion of which that the individual was physically present in the United States during the taxable year, and
(7) such other information as the Secretary may prescribe.
**(c) Penalty** If—
(1) an individual is required to file a statement under subsection (a) for any taxable year, and
(2) fails to file such a statement with the Secretary on or before the date such statement is required to be filed or fails to include all the information required to be shown on the statement or includes incorrect information,
such individual shall pay a penalty of $10,000 unless it is shown that such failure is due to reasonable cause and not to willful neglect.
**(d) Information to be provided to Secretary** Notwithstanding any other provision of law—
(1) any Federal agency or court which collects (or is required to collect) the statement under subsection (a) shall provide to the Secretary—
(A) a copy of any such statement, and
(B) the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a),
(2) the Secretary of State shall provide to the S
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Stable record: federal_law:legal_authorities:record_usc_21fa979cd675c1d1036cdbc7
Source file: Laws/federal/codes/united-states-code/title-26/section-6039g-information-on-individuals-losing-united-states-citizenship--495ea81b6d.md
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Source location: Title 26, Chapter 61, § 6039G; chapter-061-information-and-returns.md
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**(a) In general** Notwithstanding any other provision of law, any individual to whom section 877(b) or 877A applies for any taxable year shall provide a statement for such taxable year which includes the information described in subsection (b).
**(b) Information to be provided** Information required under subsection (a) shall include—
(1) the taxpayer’s TIN,
(2) the mailing address of such individual’s principal foreign residence,
(3) the foreign country in which such individual is residing,
(4) the foreign country of which such individual is a citizen,
(5) information detailing the income, assets, and liabilities of such individual,
(6) the number of days during any portion of which that the individual was physically present in the United States during the taxable year, and
(7) such other information as the Secretary may prescribe.
**(c) Penalty** If—
(1) an individual is required to file a statement under subsection (a) for any taxable year, and
(2) fails to file such a statement with the Secretary on or before the date such statement is required to be filed or fails to include all the information required to be shown on the statement or includes incorrect information,
such individual shall pay a penalty of $10,000 unless it is shown that such failure is due to reasonable cause and not to willful neglect.
**(d) Information to be provided to Secretary** Notwithstanding any other provision of law—
(1) any Federal agency or court which collects (or is required to collect) the statement under subsection (a) shall provide to the Secretary—
(A) a copy of any such statement, and
(B) the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a),
(2) the Secretary of State shall provide to the Secretary a copy of each certificate as to the loss of American nationality under section 358 of the Immigration and Nationality Act which is approved by the Secretary of State, and
(3) the Federal agency primarily responsible for administering the immigration laws shall provide to the Secretary the name of each lawful permanent resident of the United States (within the meaning of section 7701(b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned.
Notwithstanding any other provision of law, not later than 30 days after the close of each calendar quarter, the Secretary shall publish in the Federal Register the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary receives information under the preceding sentence during such quarter.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If, during any calendar year, any United States citizen or resident receives any covered gift or bequest, there is hereby imposed a tax equal to the product of—
(1) the highest rate of tax specified in the table contained in section 2001(c) as in effect on the date of such receipt, and
(2) the value of such covered gift or bequest.
**(b) Tax to be paid by recipient** The tax imposed by subsection (a) on any covered gift or bequest shall be paid by the person receiving such gift or bequest.
**(c) Exception for certain gifts** Subsection (a) shall apply only to the extent that the value of covered gifts and bequests received by any person during the calendar year exceeds the dollar amount in effect under section 2503(b) for such calendar year.
**(d) Tax reduced by foreign gift or estate tax** The tax imposed by subsection (a) on any covered gift or bequest shall be reduced by the amount of any gift or estate tax paid to a foreign country with respect to such covered gift or bequest.
**(e) Covered gift or bequest**
(1) **In general** — For purposes of this chapter, the term “covered gift or bequest” means—
(A) any property acquired by gift directly or indirectly from an individual who, at the time of such acquisition, is a covered expatriate, and
(B) any property acquired directly or indirectly by reason of the death of an individual who, immediately before such death, was a covered expatriate.
(2) **Exceptions for transfers otherwise subject to estate or gift tax** — Such term shall not include—
(A) any property shown on a timely filed return of tax imposed by chapter 12 which is a taxable gift by the covered expatriate, and
(B) any property included in the gross estate of the covered expatriate for purposes of chapter 11 and shown o
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Federal law — U.S. Code and appendices · legal_authorities
Whenever a diplomatic or consular officer of the United States has reason to believe that a person while in a foreign state has lost his United States nationality under any provision of part III of this subchapter, or under any provision of chapter IV of the Nationality Act of 1940, as amended, he shall certify the facts upon which such belief is based to the Department of State, in writing, under regulations prescribed by the Secretary of State. If the report of the diplomatic or consular officer is approved by the Secretary of State, a copy of the certificate shall be forwarded to the Attorney General, for his information, and the diplomatic or consular office in which the report was made shall be directed to forward a copy of the certificate to the person to whom it relates. Approval by the Secretary of State of a certificate under this section shall constitute a final administrative determination of loss of United States nationality under this chapter, subject to such procedures for administrative appeal as the Secretary may prescribe by regulation, and also shall constitute a denial of a right or privilege of United States nationality for purposes of [section 1503 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title8-section1503&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Treatment of expatriates**
(1) **In general** — Every nonresident alien individual to whom this section applies and who, within the 10-year period immediately preceding the close of the taxable year, lost United States citizenship shall be taxable for such taxable year in the manner provided in subsection (b) if the tax imposed pursuant to such subsection (after any reduction in such tax under the last sentence of such subsection) exceeds the tax which, without regard to this section, is imposed pursuant to section 871.
(2) **Individuals subject to this section** — This section shall apply to any individual if—
(A) the average annual net income tax (as defined in section 38(c)(1)) of such individual for the period of 5 taxable years ending before the date of the loss of United States citizenship is greater than $124,000,
(B) the net worth of the individual as of such date is $2,000,000 or more, or
(C) such individual fails to certify under penalty of perjury that he has met the requirements of this title for the 5 preceding taxable years or fails to submit such evidence of such compliance as the Secretary may require.
In the case of the loss of United States citizenship in any calendar year after 2004, such $124,000 amount shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting “2003” for “1992” in subparagraph (B) thereof. Any increase under the preceding sentence shall be rounded to the nearest multiple of $1,000.
**(b) Alternative tax** A nonresident alien individual described in subsection (a) shall be taxable for the taxable year as provided in section 1 or 55, except that—
(1) the gross income shall include only the gross inc
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Federal law — U.S. Code and appendices · legal_authorities
Page 3348
TITLE 26—INTERNAL REVENUE CODE
§ 6039G
shall not include any qualified transfer (within
the meaning of section 2503(e)(2)) or any dis-
tribution properly disclosed in a return under
section 6048(c).
(c) Penalty for failure to file information
(1) In general
If a United States person fails to furnish the
information required by subsection (a) with
respect to any foreign gift within the time
prescribed therefor (including extensions)—
(A) the tax consequences of the receipt of
such gift shall be determined by the Sec-
retary, and
(B) such United States person shall pay
(upon notice and demand by the Secretary
and in the same manner as tax) an amount
equal to 5 percent of the amount of such for-
eign gift for each month for which the fail-
ure continues (not to exceed 25 percent of
such amount in the aggregate).
(2) Reasonable cause exception
Paragraph (1) shall not apply to any failure
to report a foreign gift if the United States
person shows that the failure is due to reason-
able cause and not due to willful neglect.
(d) Cost-of-living adjustment
In the case of any taxable year beginning after
December 31, 1996, the $10,000 amount under sub-
section (a) shall be increased by an amount
equal to the product of such amount and the
cost-of-living adjustment for such taxable year
under section 1(f)(3), except that subparagraph
(A)(ii) thereof shall be applied by substituting
‘‘1995’’ for ‘‘2016’’.
(e) Regulations
The Secretary shall prescribe such regulations
as may be necessary or appropriate to carry out
the purposes of this section.
(Added Pub. L. 104–188, title I, § 1905(a), Aug. 20,
1996, 110 Stat. 1913; amended Pub. L. 115–97, title
I, § 11002(d)(13), Dec. 22, 2017, 131 Stat. 2062.)
INFLATION ADJUSTED ITEMS FOR CERTAIN YEAR
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6039G
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