I have been a permanent resident (green card holder) for less than 3 years now, I am moving back to Canada and no plan to come back to US. So I want to relinquish my green card. Should I just go to the USCIS office in Canada to complete processing of Form I-407, Abandonment of Lawful Permanent Resident Status after I moved to Canada or do I have to notify Homeland security here before I leave? Another question is regarding Exit tax. I'm confused if I have to file Form 8854 . My income was under $100,000 for 3years and I have no assets. Lastly, do I have to file both Form 1040NR and F1040 for this year if I move this November? Is there anything else I have to file with IRS in order to terminate US tax obligation? Thank you in advanceFYI, my husband is US citizen.
A green-card holder must obtain a judicial or administrative determination of abandonment of permanent residency. Lawful permanent resident status is abandoned when an application is filed with either the U.S. Citizenship and Immigration Services (USCIS) or a consular officer, either on USCIS Form I-407, or in a letter stating the intent to abandon resident status and enclosing the permanent resident card. An alien individual is considered to have filed a letter stating the intent to abandon resident status with the USCIS or a consular office if such letter is sent to the USCIS or a consular office “by certified mail, return receipt requested (or a foreign country's equivalent thereof).” The regulations advise that a “copy of the letter, along with proof that the letter was mailed and received, should be retained by the alien individual.” Residency will be considered abandoned when a final administrative order of abandonment is issued.
You are not subject to the exit tax. The exit tax applies to a long-term resident, which is defined as a non-U.S. citizen who is a lawful permanent resident of the United States in at least eight taxable years during the 15-taxable-year period ending with the taxable year during which his or her lawful permanent resident status ceases.
Talk to an attorney.
If you don't do things correctly ... you might not be able to ever return, even as a tourist.
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IMMIGRATION LAW PROFESSOR for 10 years -- LEGAL DISCLAIMER: This answer is offered for informational purposes only. It does not constitute an attorney-client relationship.
What you are trying to accomplish has severe consequences on your future including any subsequent travel to the U.S. for any reason. Without correctly complying with all the procedural requirements to relinquish the LPR status and meet the outstanding IRS obligations if any you may run into problems.
Consult with an immigration counsel in person.
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