# Tax Status



## cirrus (Aug 2, 2014)

Confirmation with a link if possible please.

When does US tax status officially end.
1/ Date leaving the USA as a LPR.
Or:
2/ Date Green Card surrendered?


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## Bevdeforges (Nov 16, 2007)

Safest alternative is to go for a "sailing permit" - more information here: https://www.irs.gov/individuals/international-taxpayers/departing-alien-clearance-sailing-permit
Cheers,
Bev


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## cirrus (Aug 2, 2014)

Bevdeforges said:


> *Safest* alternative is to go for a "sailing permit" - more information here: https://www.irs.gov/individuals/international-taxpayers/departing-alien-clearance-sailing-permit
> Cheers,
> Bev


Thanks Bev.
I didn’t know about that form, a bit late for me now.
Why ‘safest’?


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## JustLurking (Mar 25, 2015)

cirrus said:


> When does US tax status officially end. ... 2/ Date Green Card surrendered?


That one. From the IRS guide on residency dates:


> *Residency Ending Date under the Green Card Test*
> Your last day of presence in the United States on which you are considered to be a lawful permanent resident of the United States is the residency ending date under the immigration laws of the United States.
> However, green-card holders who reside outside the United States are still considered to be resident aliens of the United States for tax purposes, unless such persons: _(1) voluntarily turn in their green cards to USCIS and renounce their U.S. immigrant status_; (2) have their immigrant status administratively revoked by USCIS; or (3) have their immigrant status judicially revoked by a United States federal court.


More in form 8854 instructions as well. Surrender the green card with form I-407. Termination from the US for tax purposes is the date of I-407 receipt. After that you are again a free person.



Bevdeforges said:


> Safest alternative is to go for a "sailing permit" - more information here: https://www.irs.gov/individuals/international-taxpayers/departing-alien-clearance-sailing-permit


The "sailing permit" does nothing to terminate US tax connections. It is purely so that the IRS can try to exercise some control over folk leaving the US, just in case they have outstanding tax liabilities. You can tell from its name that it is ancient history.

It is also widely overlooked or ignored. The IRS does not enforce it and has not done for decades.


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## iota2014 (Jul 30, 2015)

There's some IRS info at https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates



> Your last day of presence in the United States on which you are considered to be a lawful permanent resident of the United States is the residency ending date under the immigration laws of the United States.
> 
> However, green-card holders who reside outside the United States are still considered to be resident aliens of the United States for tax purposes, unless such persons: (1) voluntarily turn in their green cards to USCIS and renounce their U.S. immigrant status; (2) have their immigrant status administratively revoked by USCIS; or (3) have their immigrant status judicially revoked by a United States federal court.
> 
> *CAUTION! A Lawful Permanent Resident (green card holder) for at least 8 of the last 15 years who ceases to be a U.S. lawful permanent resident may be subject to special reporting requirements and tax provisions. Refer to Expatriation Tax.*


If you fit into the "8 out of the last 15 years" category, that's when you have to be careful. Follow the "Expatriation Tax" link (https://www.irs.gov/individuals/international-taxpayers/expatriation-tax) to learn more, if this applies to you.

(Edit: posting crossed with JustLurking's)


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## gairloch (Jun 24, 2011)

As you can see , leaving the US as a Greencard holder doe not relieve you of US taxes....
There is a procedure to follow to avoid US taxation. You gotta file the form and get a reply


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## Bevdeforges (Nov 16, 2007)

cirrus said:


> Thanks Bev.
> I didn’t know about that form, a bit late for me now.
> Why ‘safest’?


Only suggested it because it does give you a document to provide should you ever be challenged. (Maybe I've been living in Europe too long - but when in doubt, flash a document to "prove" you are acting in good faith.)

However, unless there are huge big bucks involved, chances are they may never follow up.
Cheers,
Bev


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## cirrus (Aug 2, 2014)

Thank you all for your replies.

I had delayed surrender of my GC for the sake of the 15% withholding (8828) until my house is sold but I think I’ve held on to it for long enough now.


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