1994 "Jehovah’s Witnesses believe that saluting a flag, singing a national anthem, and reciting a pledge of allegiance are religious acts. Their Bible- trained conscience does not permit them to participate in such acts of worship. (Matthew 4:10; Acts 5:29) No matter what country they live in, this is their stand in imitation of Jesus Christ, who said that his followers would be 'no part of the world, just as (he was) no part of the world.'—John 17:16." ("Awake!" Jan.8, 1994, p.2) (See 1935 and 1995 on p.1a.)
However, see the article at the next link: Watchtower presidents Rutherford, Knorr, Franz, and Henschel are shown in their passport photos for which they signed an oath of allegiance to the United States. In the case of Rutherford, it was prior to the 1935 onward ban (3/28/22), but for Knorr (6/8/68), Henschel (9/16/52), and Franz (?/8/88), it was after the ban took effect. http://masonemerson.freeyellow.com/christianwitnessescom/id312.html
"Because Christians can be loyal both to God and to earthly governments they can take oaths of allegiance to defend the Constitution, as is required of citi- zens in some countries in order to get a passport." ("The Watchtower," Sept.15, 1964, p.551)
According to the jwfacts site, the JWs leaders ruled against such pledges and oaths as idolatrous and worldly and out of the question--except when making an identical oath to a country for a passport or citizenship (so the JWs could more freely travel to sell JWs leaders' literature and for whatever reasons the JWs leaders had to travel). http://www.jwfacts.com/watchtower/malawi-mexico-oath-allegiance.php
See "Lemon Pledge" at 1993 on p.1a cont. and "The Watchtower outlooks on worldliness" and "The Watchtower outlooks on neutrality" on p.6.
Governing Body 2010 Back row left to right M. Stephen Lett, Anthony Morris, Guy H. Pierce, Samuel F. Herd, Geoffrey Jack- son Front row left to right Gerritt Lösch, David H. Splane, Theodore Jaracz (deceased), John E. Barr