# US Green Card Tax Requirements



## DF21 (Aug 6, 2021)

Hi everyone, 

Long time lurker, first time poster. First off, I appreciate any advice you might have on this topic! Second, I know there have already been some related posts and I have read through those as well but wanted to see if I could get some advice on my particular circumstance.

So a quick summary:

Born in Germany and moved to the US when I was about 3 years old. I had a green card and stayed there until I was 19, when I returned to Germany and have been living here again for 10 years (having never returned for a visit/ stay since 2011).
When I lived in the US I worked some student jobs and one year after high school (but not a whole calendar year). I do not remember having to submit a tax return as I don't think my gross income ever reached the minimum requirement. However, I don't have any tax records from that time so I am not 100% sure if I did or not.
Since living in Germany, I have only started earning substantial income (i.e. first job out of college) since mid-2017. I obviously pay all my taxes and submit returns in Germany as a German citizen.
I was not aware that I needed to file US tax returns as a "lapsed" green card holder until today. I was under the impression (as I am sure many of us have been), that the lapse with respect to immigration would also mean no returns need to be filed.
I have earned no income in the US since 2011 and have no assets there either.
My questions:

Should I simply submit the I-407 Form to formally relinquish my green card? I currently have no intentions of living in the US again and would have a difficult time renewing my green card in any case. I am also no longer in possession of my green card since I lost it in a move several years ago (it was expired anyways).
Would submitting that form trigger any tax reviews? Since I have not submitted any tax returns in the US, I am nervous about a potentially large penalty. I don't want to open a can of worms on myself 
Or should I try and catch up on the returns since I have earned above the minimum (i.e. since 2017) before submitting the I-407 form?
Should I worry about the Exit Tax? I do not have any substantial assets, just savings from working. But I am not technically in compliance since I have not been submitting returns?
Finally, would submitting the I-407 form have any affect on other family members tax situations (e.g. parents)?
Sorry for the long post! I know some of these questions are difficult to answer definitively, but any help would be very much appreciated!

Thanks again everyone, cheers!


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## Nononymous (Jul 12, 2011)

Forget about this, completely. Do nothing. It's not even worth thinking about. The IRS doesn't know or care.


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## Moulard (Feb 3, 2017)

Bearing in mind that it is a USCIS form not a tax form, I probably would file the I-407 - and no it would have no effect on anyone else but you.

But really it is only required if you even want to visit the US again and can actually be filed at the port of entry when you enter the US on another visa or visa waiver if need be.


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## Nononymous (Jul 12, 2011)

Moulard said:


> Bearing in mind that it is a USCIS form not a tax form, I probably would file the I-407 - and no it would have no effect on anyone else but you.
> 
> But really it is only required if you even want to visit the US again and can actually be filed at the port of entry when you enter the US on another visa or visa waiver if need be.


If there is is still some sort of sticker or stamp in your passport, the border types might ask about a past green card and request that you fill out an I-407. If it's a clean passport, renewed since the green card, they likely won't notice.

In neither case is it worth worrying about the IRS. Ignore the tax side of this.


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