JLexpat

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

destone

Out of curiosity, what are your reason(s) for denouncing your LPR status?

tht

How long have you been a LPR? You may be required to file an IRS form 8854.

newacct

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.

S Folinsky

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 BTW, there is an unpublished BIA case, Matter of Wood, where signing a I-407 is NOT conclusive evidence of abandonment.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.

JLexpat

Thank you all for your replies.

Be closer to family.

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).

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:
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):

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):

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).

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.

Noorah101

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

Rene

edml

Did you end up filing it? If so, did you ever get a notice. I mailed it from the US and never received a notice & am not sure if they've actually processed it.

JLexpat

Yes I did. I received an email from USCIS about 2.5-3 months after I submitted it. The "received date" on the e-mail is one day later than my DHL received date. So I assume that's the date I formally surrendered my GC.

MrBilboBoggins

Hi, hopefully you'll see this as its and old thread. You have been through what I am just going through. Ive abandoned my Green Card and I'm now back in the UK. Did you file a non residency statement with the IRS on your last tax filing? I was wondering whether just to file my last tax return for the complete year as normal as we left very late in 2022. And then just send the IRS a copy of the USCIS notification saying the i-407 has been processed.

aravind_92

Hi.I had a similar question. I applied for I-407 for my mom. Did you get any confirmation when I-407 was submitted to Eastern Forms Processing Center through email? Further, did you get any confirmation that I-407 was processed through email? What was the timeline for these procedures?

Rete

In case you have not noticed, this thread is 2 years old and the original poster has not posted in the forums for nearly that entire time. It is extremely doubtful that you will receive an answer from them.