# When does one loses permanemt residence status (greencard)



## crisvic (Jan 25, 2020)

Good afternoon. Would appreciate your help in the following...
U.S. citizen marries a portuguese girl. He gets her a greencard
in 2000. They live together in the U.S. 2000-2005. End of 2005 they separate and she moves
back to Portugal. In 2009 she intends to get back to U.S. but at the U.S. Embassy was told, by letter, her husband would have to apply for a new visa. Her greencard was no longer valid, after 4 years out of the U.S. Then she gave up on the idea of returning to the U.S. and mailed in a letter, to the Embassy with her (expired) greencard enclosed stating she no longer wants to return to the U.S. She never heard from the Embassy again. 
She filed taxes jointly with husband 2000-2005. She also filed taxes separatly while abroad 2006-2009. Ever since she was told her visa was no longer valid, she has,t filed again. 2010 till now....Now she read or heard that Form I-407 must be filed to abandon one,s permanent residence and is bit worried?? Never heard from that form before..Shouldn,t the embassy have informed her??
Thanks for any comments as to whether she acted ok??


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## Nononymous (Jul 12, 2011)

That is one of the very strange aspects of green cards, the immigration rules and the tax rules are different. After one year out of the US the green card is worthless, it's no longer valid to return, but as far as the IRS is concerned, you're still subject to US tax until you file an I-407 form.

In terms of this person's situation, she can just ignore it, or file an I-407 form without trying to get caught up on 12 years' tax returns. The IRS won't care. Personally, I'd recommend she just forget about this - do nothing. The IRS isn't going to come looking for her.


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## crisvic (Jan 25, 2020)

Nononymous said:


> That is one of the very strange aspects of green cards, the immigration rules and the tax rules are different. After one year out of the US the green card is worthless, it's no longer valid to return, but as far as the IRS is concerned, you're still subject to US tax until you file an I-407 form.
> 
> In terms of this person's situation, she can just ignore it, or file an I-407 form without trying to get caught up on 12 years' tax returns. The IRS won't care. Personally, I'd recommend she just forget about this - do nothing. The IRS isn't going to come looking for her.


Thank you


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## Nononymous (Jul 12, 2011)

She should just assume that sending the green card back to the embassy was enough, and she can forget about any possible weird requirement to file US tax returns after that. Don't worry about it.


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## crisvic (Jan 25, 2020)

Nononymous said:


> She should just assume that sending the green card back to the embassy was enough, and she can forget about any possible weird requirement to file US tax returns after that. Don't worry about it.


Thanks again


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## Moulard (Feb 3, 2017)

Treasury Regulations Section 301.7701(b)-1(b)(3) says in part...



> If the alien initiates this determination, resident status is considered to be abandoned when the individual’s application for abandonment (INS Form I-407) *or a letter stating the alien’s intent to abandon his or her resident status*, with the Alien Registration Receipt Card (INS Form I-151 or Form I-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). A copy of the letter, along with proof that the letter was mailed and received, should be retained by the alien individual.


So under the regulations, she correctly abandoned her permanent residency when she returned the green-card along with a letter that explained her intent.

I wouldn't loose any sleep if it was not sent by certified mail or return receipt as it is really just a means to prove it was sent.


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## crisvic (Jan 25, 2020)

Moulard said:


> Treasury Regulations Section 301.7701(b)-1(b)(3) says in part...
> 
> 
> 
> ...


Thank you


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