Have tried to renounce US citizenship, but they won't let me

Hi there

I have lived overseas most of my life and have no intention of moving to the US. With all the filing and just generally paperwork, I decided in December to give up my US citizenship.

I should have had a loss of citizenship certificate within two months - but for some reason the State Department isn't issuing it. I am unsure if this is because of the increase in US citizens decided to renounce and them not coping or what ...

Alas the Embassy isn't giving me any clarity and so I wondered if anyone else had experienced this, how have you handled it, etc.  I am really confused by this understandably but the Embassy did confirm that I am still American (and so have to file, etc) until they issue the certificate. 

Thanks

Technically your expatriation date is the date you appeared in front of the US official to renounce, but that does of course depend on them approving it. However, if the consular official didn't say that there was any reason for you to be rejected (e.g., you would become stateless), it should just be a formality. I would assume, then, that it's just a backlog rather than them not letting you.

I decided in December to give up my US citizenship.

I am really confused by this understandably but the Embassy did confirm that I am still American (and so have to file, etc) until they issue the certificate. 

Did you relinquish (a prior expatriating act), or did you renounce (pay the $450 fee)? If you renounced, you would still be required to file a tax return for 2013 (when you were still a US citizen). DrSuper knows more about this than anyone else here, so I'll leave it to her to be the final authority.

From posts on the sites that are centred on the issue of relinquishing/renunciation, the feedback appears to be it varies greatly by which embassy you used to relinquish/renounce. Some have the CLN back within a few months from State. A CLN from the r/r at other embassies seems take much longer. There appears to be no logical reasoning.

There are web sites where there are discussions on the r/r and CLN timings being experienced at the various embassies. Have a look at The Isaac Brock Society or the Maple Sandbox.

That's correct OAP, a return does still need to be filed for the period in which the OP was still a US citizen, along with the 8854 expatriation form. Darlingdamsel, was your actual renunciation in December?

I wasn't going to mention Form 8854. 

If the OP wants to be free and clear, legally, then the 8854 must be filed if they renounced. If they renounced in Dec. 2013, then a copy would be included in the their 2013 Form 1040 filing (with the original going to Philly?). If they renounced in Jan. of 2014, then a copy would be included with their 2014 Form 1040 (filed in 2015).

TO ADD:

I checked the IBS site which has the timelines for people renouncing. The times are for 2013, but they do vary quite a bit according to where the r/r was done. Most indicate a time from renunciation to receiving the CLN as 6 months.

That was for 2013 which was a record year. So far for 2014, renunciations are up 221% over the same time last year. I would guess the person who fills out the CLN's on their lunch hour on Thursdays only (OK, I jest) is probably very overworked this year.

Wow. Thanks for all of the replies. I thought my query would be a shot in the dark and the responses are really helpful.

I renounced on Dec 4th (yep, paid the $450) and am doing my (hopefully last) US returns right now.  Do I fill in the other IRS form at the same time or do I have to wait until I get the certificate.

And can I ask, where does one see the backlog and dates? I have internet searched en masse and thought it must be a secret how how many were given up and the timeframe.

And thanks for confirming that the delay is likely not an issue with my application.  The embassy made it sound like it was their right and I was still American until proven otherwise.  I found that a bit scarey.

Form 8854 can be found here:
http://www.irs.gov/pub/irs-pdf/f8854.pdf

The instructions for 8854 can be found here:
http://www.irs.gov/pub/irs-pdf/i8854.pdf

The instructions detail what to send and to where it should be sent. The 2013 1040 and 8854 should be the last returns you will file for the US. If you still have US source income, you may need to file a 1040NR for December. Again, DrSuper is the authority on this.

The data for renunciations and CLN were found on the Isaac Brock site. It's only from those who have volunteered the information, so it's a very small number (50 to 100) but does include info from around the world. That site is undergoing an upgrade at the moment, and may be unattainable today. Once you do get on, look in the right hand column for data from consulates and embassies for renouncing.

http://isaacbrocksociety.ca/

I would say do the 1040 (including schedules if necessary) for up to 4 December, and 1040NR for 5-31 December (if you had US source income, otherwise, just the 1040) and the 8854 (2 copies, one with the 1040, the other to the address in the instructions). You can always amend later if something goes wonky.
The lady at the Edinburgh consulate definitely told me that was the date that counted, and that's what it says in the 8854 instructions as well, so I think the embassy were just being jerks!