IRS Publishes Quarterly List of Expatriates for Q3 2026
The list, covering individuals who lost U.S. citizenship or long-term resident status in the quarter ending Sept. 30, 2026, is now public.
The Internal Revenue Service issued a notice in the Federal Register (Vol. 91, No. 209, pages 68602-68620) on Oct. 30, 2026, publishing the quarterly list of individuals who have chosen to expatriate. The notice is identified as FR Doc No. 2026-22229.
The notice states it is provided in accordance with IRC §6039G of the Health Insurance Portability and Accountability Act of 1996, as amended. It contains the name of each individual losing United States citizenship (within the meaning of §877(a) or §877A) for whom the Secretary received information during the quarter ending Sept. 30, 2026. For purposes of the listing, long-term residents as defined in §877(e)(2) are treated as if they were citizens who lost citizenship.
Names are presented in a three-column format - last name, first name, middle name or initials. Sample entries include "ABBOTT ANDREW ROBERT," "AL-FULAIJ DANA ADNAN," and "BARKER MARTHA CLARA NICKERSON VAIL." The complete roster spans pages 68602 through 68620.
The publication satisfies the reporting requirement of §6039G and makes the information publicly available for compliance, tax, and immigration purposes. No additional regulatory action is indicated in the notice.
The notice does not amend any existing regulations and serves solely to disclose the identities of individuals who have expatriated during the specified quarter.
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