What if I am no longer a US citizen or in the process of renouncing US citizenship, can I contribute?

What if I am no longer a US citizen or in the process of renouncing US citizenship, can I contribute?

Answer

A contributor must be a US citizen or green card holder at the time of making the contribution. For renunciants, including those who renounce US citizenship and those who cease to be a lawful US permanent resident, they should look to their expatriation date as defined in Internal Revenue Code section 877A(g)(3). See IRS Notice 2009-85.