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How to Visit the U.S. After Your Renounce Citizenship (5 Ways)
Visiting the U.S. After Your Renounce Citizenship (5 Ways)
After a U.S. Person formally expatriates from the United States, they may subsequently want to return to the United States either temporarily or permanently. For taxpayers who are considering returning to the United States after renouncing their citizenship, it is important to consider the different planning techniques to avoid becoming an expatriate or covered expatriate at a future date. Typically, the easiest way to travel to the United States without the headache of becoming a U.S. person is to travel to the United States on a visa. There are several different types of visas that may be available depending on which country the taxpayer resides in and what their qualifications are. Let’s look through some of the more common types of visas to assess what might be the best way for a taxpayer who formally renounced their citizenship to return to the United States.
ESTA/VWP (90-Days)
There are several countries in which the United States allows taxpayers from those countries to travel to the United States without obtaining a visa. This is referred to as VWP or the visa waiver program. Typically allows taxpayers to travel to the United States in 90-day increments. Therefore, taxpayers who are just seeking to travel to the United States for a few months and reside in a VWP country may consider this as the easiest option to travel to the United States.
F-1 Visa
The F1 visa is a student visa. One of the benefits of the F1 visa is that some taxpayers on an F-1 visa can avoid being a U.S. person for the first five years that they are on an F-1 visa. There are some exceptions, exclusions, and limitations — and importantly, the renewal of the F-1 visa does not renew the five-year process. In other words, it runs consecutively, up to a total of 5 years. Of course, not all taxpayers will want to go to university or want to come to the United States for educational purposes, but for those who do the F1 visa may be a good opportunity.
B1/B2 Visa
The B1B2 visa is primarily used for travel. It is a tourist-type visa that allows taxpayers to travel to the United States for up to six months at a time. There are some restrictions on this visa, but oftentimes it will be valid for 10 years comments of taxpayers who are considering traveling back and forth to and from the United States but not remaining in the United States permanently may want to consider this visa.
E-2 Visa
The E-2 visa is a type of investment visa available to certain taxpayers in treaty countries primarily. Per this visa, taxpayers may invest in the United States and obtain travel rights in the United States as well. Of course, it does require an investment so for taxpayers who are not seeking any type of investment, this type of visa would not be the best fit.
EB-5 Visa
The EB5 is one of the most sought-after types of visas for taxpayers seeking to make the United States a permanent home and want to obtain a green card through investment. The EB-5 visa is the United States version of the Golden Visa Program, which means that as invest in the United States, and meet certain requirements, they are almost guaranteed a green card. Of course, taxpayers who are already expatriates, may not be seeking to risk becoming a green card holder and put themselves on a path to becoming an expatriate or covered expatriate in the future so this is something that they should be aware of before applying for this type of visa.
*E-3 Visa
With specific countries, certain visas are available just between the United States and that particular country, such as the case with the E-3 visa and Australia. For taxpayers in Australia, the E3 visa may be a good opportunity.
TIP: Avoid Meeting the Substantial Presence Test
No matter which visa the taxpayer selects, they must try to avoid the substantial presence test. Even though a person who is only on a visa cannot become subject to the expatriation rules and potential exit tax, if they are considered to meet the substantial presence test then they are subject to US tax on their worldwide income in any year that they mean substantial presence, unless an exception, exclusion, or limitation applies.
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