Phoenix, AZ asked in Immigration Law and Tax Law for Arizona

Q: Got green card 13 yrs ago but returned back to home country since then-never back to US. Any tax consideration?

Received the green card upon landing, stayed for 3 weeks, and never come to US again

Q1: I am assuming his green card status automatically canceled and NO further action needs to be done. If he needs to come to US again in the future, he can apply for a visitor visa. Can you confirm?

Q2. If he files the Form I-407, Record of Abandonment of Lawful Permanent Resident Status, to clarify his status before applying for visitor visa to come to US for travel, are there any tax consequences to consider? He has never filed any tax returns for all years of absences.

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1 Lawyer Answer
Michelle D. Wynn
Michelle D. Wynn
Answered
  • Tax Law Lawyer
  • Melbourne, FL

A: I am not an immigration attorney, but it is my understanding that the cancellation of a green card due to abandonment does not occur automatically. While USCIS can revoke Green Card status due to abandonment, it must take affirmative action to do so. If a Green Card holder has not received notice that the Green Card has been revoked, it is best not to assume it has for tax purposes. That being said, Green Card holders who been out of the country for extended periods of time often have trouble re-entering the US. I do not know about whether he would need to obtain a visitor visa before returning.

To avoid potential tax issues with regards to his situation, it may be advisable to look into the IRS's Streamlined Filing Compliance Procedures for US Taxpayers Residing Overseas. You can find additional information about the program here: https://www.irs.gov/individuals/international-taxpayers/streamlined-filing-compliance-procedures

I recommend speaking directly to an immigration attorney about the Green Card status. If the immigration attorney confirms that the Green Card status is likely not automatically revoked, I recommend speaking with a tax attorney about IRS compliance issues.

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