- The IRS notice covers expatriations reported for the quarter ending September 30, 2026.
- Long-term residents are treated the same as citizens for purposes of this publication.
- The full alphabetical list of names appears in the Federal Register notice dated October 30, 2026.
Background on the Expatriation List
Under Internal Revenue Code section 6039G, as amended by the Health Insurance Portability and Accountability Act of 1996, the IRS must publish a quarterly list of individuals who have chosen to expatriate. This notice, published October 30, 2026, contains names of those who lost United States citizenship within the meaning of sections 877(a) or 877A, for whom the Secretary received information during the quarter ending September 30, 2026.
The publication also treats long-term residents, as defined in section 877(e)(2), as if they were U.S. citizens who lost citizenship. The list is presented alphabetically by last name and includes first names and middle initials where provided.
Who Is Affected
The individuals named in this quarterly publication have formally expatriated. The list includes hundreds of names spanning many countries of origin or residence. Readers whose names appear or who recognize listed individuals should consult tax professionals regarding any potential tax implications of expatriation.
Republic Tax Relief provides private tax-resolution services for individuals and businesses facing IRS or state tax issues unrelated to this expatriation notice. Those with existing tax-debt questions may contact the firm for a free, no-obligation initial consultation to evaluate suitability, scope, fees and availability of help communicating with the IRS.
Practical Limits and Verification
This notice serves only as the required quarterly publication and does not detail individual tax consequences, filing requirements or benefits. Expatriation carries specific tax and reporting obligations that vary by personal circumstances; the IRS does not provide individualized guidance in this listing.
Material exceptions include that the list reflects only those cases where information was received by the Secretary in the referenced quarter. Publication does not equate to endorsement or legal determination of status.
Where to Verify Details
The complete list and official notice are available in the Federal Register, Volume 91, Number 209, dated October 30, 2026. Readers should review the primary document from the Internal Revenue Service or Treasury Department for the full alphabetical roster and any additional context.
Questions about personal tax situations arising from expatriation should be directed to a qualified tax advisor or the IRS directly.
Announcement covered: Oct 30, 2026.
General information only, not individual tax, legal, or financial advice. Rules, deadlines, and eligibility depend on your circumstances. Check current official guidance or consult a qualified professional.
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