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I-407 (Abandonment of Green Card) Termination Date as LPR

I-407 (Abandonment of Green Card) Termination Date as LPR

Old Nov 8th 2021, 5:02 pm
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Default I-407 (Abandonment of Green Card) Termination Date as LPR

Hi,

I am about to file I-407 with USCIS. I would like to know when does my status as a LPR ends. Is it the day USCIS received my I-407 and green card or the day they processed it which can take up to 60 days? Since it's getting to end of the year, if it's date processed (could well be in 2022), do I have to file taxes for 2022 if it was processed next year?

I also read in this forum that someone didn't get any confirmation when they submitted the I-407 to the Eastern Forms Processing Center. Is that usually the case or do they usually send you a notice to acknowledge receipt of I407 or a letter stating you have officially abandoned your green card?

Thank you in advance
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Old Nov 8th 2021, 6:04 pm
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Default Re: I-407 (Abandonment of Green Card) Termination Date as LPR

Originally Posted by JLexpat View Post
Hi,

I am about to file I-407 with USCIS. I would like to know when does my status as a LPR ends. Is it the day USCIS received my I-407 and green card or the day they processed it which can take up to 60 days? Since it's getting to end of the year, if it's date processed (could well be in 2022), do I have to file taxes for 2022 if it was processed next year?

I also read in this forum that someone didn't get any confirmation when they submitted the I-407 to the Eastern Forms Processing Center. Is that usually the case or do they usually send you a notice to acknowledge receipt of I407 or a letter stating you have officially abandoned your green card?

Thank you in advance
Out of curiosity, what are your reason(s) for denouncing your LPR status?
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Old Nov 8th 2021, 7:14 pm
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Default Re: I-407 (Abandonment of Green Card) Termination Date as LPR

Originally Posted by JLexpat View Post
Hi,

I am about to file I-407 with USCIS. I would like to know when does my status as a LPR ends. Is it the day USCIS received my I-407 and green card or the day they processed it which can take up to 60 days? Since it's getting to end of the year, if it's date processed (could well be in 2022), do I have to file taxes for 2022 if it was processed next year?

I also read in this forum that someone didn't get any confirmation when they submitted the I-407 to the Eastern Forms Processing Center. Is that usually the case or do they usually send you a notice to acknowledge receipt of I407 or a letter stating you have officially abandoned your green card?

Thank you in advance
How long have you been a LPR? You may be required to file an IRS form 8854.
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Old Nov 8th 2021, 7:44 pm
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Default Re: I-407 (Abandonment of Green Card) Termination Date as LPR

Originally Posted by JLexpat View Post
Hi,

I am about to file I-407 with USCIS. I would like to know when does my status as a LPR ends. Is it the day USCIS received my I-407 and green card or the day they processed it which can take up to 60 days? Since it's getting to end of the year, if it's date processed (could well be in 2022), do I have to file taxes for 2022 if it was processed next year?

I also read in this forum that someone didn't get any confirmation when they submitted the I-407 to the Eastern Forms Processing Center. Is that usually the case or do they usually send you a notice to acknowledge receipt of I407 or a letter stating you have officially abandoned your green card?

Thank you in advance
It seems you are talking about when you cease to pass the Green Card Test for US tax purposes. The IRS Publication 519 section on the Green Card Test has more on this. Basically it says that your residence status is considered abandoned when you file I-407, but it also says that you continue to be a resident alien unless you have proof that it was received by USCIS. So I think this means that if you get a receipt, you can consider the "received date" to be the date you stopped passing the Green Card Test. I am not sure if you can use a carrier's delivery notice as proof. I am assuming that they do send you a receipt, so I am not sure about your question about cases where people don't get a receipt.
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Old Nov 8th 2021, 8:33 pm
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Default Re: I-407 (Abandonment of Green Card) Termination Date as LPR

If you had any income in the world during 2021 before you abandoned LPR status, that income would be subject to US income tax with the return to be filed in 2022.

Absent execution of an order of removal (as deportation is now known), the precise date of termination can be quite fuzzy, indeed. Take a look at footnote #3 of the seminal Matter of Kane case. An interesting case is United States v. Yakou. BTW, there is an unpublished BIA case, Matter of Wood, where signing a I-407 is NOT conclusive evidence of abandonment. See this practice advisory from the American Immigration Lawyers Association.
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Old Nov 8th 2021, 10:06 pm
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Default Re: I-407 (Abandonment of Green Card) Termination Date as LPR

Thank you all for your replies.

Originally Posted by destone View Post
Out of curiosity, what are your reason(s) for denouncing your LPR status?
Be closer to family.

Originally Posted by tht View Post
How long have you been a LPR? You may be required to file an IRS form 8854.
Received my green card March 2016 (previously on H1). This is my 6th year (if I calculated it correctly since any resident year but not LPR doesn't count towards the 8 years). 8854 is only applicable if I didn't file I-407 by 2022 (I think).

Originally Posted by newacct View Post
It seems you are talking about when you cease to pass the Green Card Test for US tax purposes. The IRS Publication 519 section on the Green Card Test has more on this. Basically it says that your residence status is considered abandoned when you file I-407, but it also says that you continue to be a resident alien unless you have proof that it was received by USCIS. So I think this means that if you get a receipt, you can consider the "received date" to be the date you stopped passing the Green Card Test. I am not sure if you can use a carrier's delivery notice as proof. I am assuming that they do send you a receipt, so I am not sure about your question about cases where people don't get a receipt.
I hope so. Based on what I read, it seems like it's the date USCIS received my I-407. I can't post a link to the post but it was from January 2020 that someone in this forum did not receive a confirmation despite filing I-407 despite filing it in September 2019 and a few people replied that USCIS don't usually send out a receipt. From IRS Website:
Your last day of presence in the United States as a lawful permanent resident of the U.S. is the residency ending date under the immigration laws of the United States.

However, you are still considered to be a resident alien of the United States for U.S. income tax purposes, until you: (1) voluntarily turn in your green card to USCIS and renounce your U.S. immigrant status; (2) have your immigrant status administratively revoked by USCIS; or (3) have your immigrant status judicially revoked by a United States federal court.
It's not very clear. I will submit form I-407 *and* my green card at the same time, so I should cease being a tax resident once they received it (because I can't re-enter the US once I submit my green card to USCIS).

And from IRS 8854 info (not applicable to me):
Date of termination of long-term residency.
If you were a U.S. long-term resident (LTR), you terminated your lawful permanent residency on the earliest of the following dates.
  1. The date you voluntarily abandoned your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U.S. consular or immigration officer.
    I assume their definition of termination (date) of LPR doesn't change whether you are a long-term resident or not.

    And from USCIS I407 (Special instructions):

    • If you file this form with us, we will provide your name and the filing date to the Internal Revenue Service. (See Internal Revenue Code section 6039G(d)(3).)
    So I assume everything is based on filing date (which maybe 1-2 days after they received my I-407 or even the day USCIS received my I-407 and green card).

    Originally Posted by S Folinsky View Post
    If you had any income in the world during 2021 before you abandoned LPR status, that income would be subject to US income tax with the return to be filed in 2022.
    Yes, I will file 1040 for 2021 since I am abandoning it late in the year and I don't think I need to file 1040NR if I do not have any income between the date I sent it out to 31/12/2021.

    Last edited by JLexpat; Nov 8th 2021 at 10:26 pm.
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    Old Nov 8th 2021, 11:44 pm
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    Default Re: I-407 (Abandonment of Green Card) Termination Date as LPR

    Just want to chime in and say, keep a photocopy of everything!!

    Rene
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