Dual citizenship means a person is a citizen of more than one country. Claimants and
beneficiaries often claim citizenship of the United States and at least one other
country. A person who is currently a U.S. citizen is not subject to the ANP or to
the withholding of Nonresident Alien Tax regardless of dual citizenship status.
The automatic acquisition or retention of foreign citizenship does not affect U.S.
citizenship status. Some countries, for example Israel and Germany, allow automatic
acquisition of citizenship for specific persons under a “law of return,” i.e., a right
of return to the homeland.
Many foreign countries allow the retention of citizenship when a person obtains citizenship
from another country by marriage, naturalization, etc. However, some countries do
not allow the person to retain citizenship or only allow it under certain conditions.
Therefore, we require current proof of the foreign citizenship that provides a citizenship
exception to the ANP in dual foreign citizenship situations.
NOTE: Some situations involving alleged U.S. dual citizenship require additional information
such as how the person obtained the foreign citizenship. As explained in GN 00303.200.B, this may require that we verify the person’s current U.S. citizenship status.