# Tax Obligation periods



## cirrus (Aug 2, 2014)

I would be grateful for your thoughts of clarification of my last day of US tax obligation for
1040, 8938 and FBAR.

1.	The date of my last departure from the US
2.	Date form I-407 was received by the USCIS office.
3.	Date of signature on the I-407 by the USCIS

(I was a Green Card Holder, not USC)

Many thanks in advance.


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## Bevdeforges (Nov 16, 2007)

How much of a gap is there between those various dates? If we're talking in terms of days or weeks, I'd use your date of departure as the cut-off until and unless anyone suggests differently. (I'm assuming the I-407 has a blank somewhere asking for your departure date.)

Otherwise, I'd go for the date you can first establish your residence in France (or wherever else).

If we're talking years, then you may have to make some sort of accommodation to a late filing of the information.

It may also depend to a certain extent on how long you were in the US on your Green Card. 
Cheers,
Bev


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## cirrus (Aug 2, 2014)

Bevdeforges said:


> How much of a gap is there between those various dates? If we're talking in terms of days or weeks, I'd use your date of departure as the cut-off until and unless anyone suggests differently. (I'm assuming the I-407 has a blank somewhere asking for your departure date.)
> 
> Otherwise, I'd go for the date you can first establish your residence in France (or wherever else).
> 
> ...


Thanks for your prompt reply Bev.

You are correct; there was a blank for my last departure date. This was entered.
I had my GC for less than 5 years.
I sent my GC with the I-407 3 months after leaving the US.
This was sent by LRAR (certified mail), received by London USCIS just a couple of days later but it took the officer in charge some 2 weeks to process and sign.
I reregistered tax residency in France the day after leaving the US.
Dual status filing is an option I guess but I did this on arrival to the US. Not to be repeated in my opinion. The process for me was torturous ending with the Taxpayers Advocate stepping in.


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## JustLurking (Mar 25, 2015)

Bevdeforges said:


> How much of a gap is there between those various dates? If we're talking in terms of days or weeks, I'd use your date of departure as the cut-off until and unless anyone suggests differently.


Not that one.

The official date of disconnection from the yoke of US taxes is the date on which USCIS receives the I-407. That would be option number 2, then. The ever-reliable Phil Hodgen provide the answer from Regs. § 301.7701(b)-1(b)(3):


> If the alien initiates this determination, resident status is considered to be abandoned when the individual’s application for abandonment (INS Form 1-407) or a letter stating the alien’s intent to abandon his or her resident status, with the Alien Registration Receipt Card (INS Form 1-151 or Form 1-551) enclosed, is filed with the INS or a consular officer. ... For purposes of this paragraph, an alien individual shall be considered to have filed a letter stating the intent to abandon resident status with the INS or a consular office if such letter is sent by certified mail, return receipt requested (or a foreign country’s equivalent thereof).


As a side note, London took just two days to turn my I-407 round in 2008. Maybe there's a backlog building up?


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## cirrus (Aug 2, 2014)

JustLurking said:


> Not that one.
> 
> The official date of disconnection from the yoke of US taxes is the date on which USCIS receives the I-407. That would be option number 2, then. The ever-reliable Phil Hodgen provide the answer from Regs. § 301.7701(b)-1(b)(3):
> 
> ...


Thank you JustLurking. Backlog, yes there does seem to be a few doing the same.


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