http://benefitslink.com/articles/guests/washbull080630.html http://benefitslink.com/articles/guests/washbull080630.html Summary (if you meet any of 3 tests, ex

http://benefitslink.com/articles/guests/washbull080630.html http://benefitslink.com/articles/guests/washbull080630.html Summary (if you meet any of 3 tests, example net worth of $2 million) if you relinquish your US citizenship any unrealized capital gains must be "marked to market" and you have to pay taxes on that amount.