I was a long-term resident of the United States prior to surrendering my green card. What is my U.S. tax filing obligation?

You are a long-term resident for U.S. federal income tax purposes if you were a lawful permanent resident of the United States (green card holder) in at least 8 of the last 15 tax years ending with the year your residency ends. In determining if you meet the 8-year requirement, do not count any year that you are treated as a resident of a foreign country under a tax treaty and do not waive treaty benefits.

If you are a long-term resident who has surrendered your green card, you may be subject to the expatriation tax. In general, the expatriation tax provisions apply to U.S. citizens who have renounced their citizenship and long-term residents who have ended their residency. The rules that apply are based on the dates of expatriation.

You may also be a dual-status alien if you have been both a resident alien and a nonresident alien in the same tax year. Dual status does not refer to your citizenship, only to your resident status for tax purposes in the United States.

  • For The Part of the Year that You are a Resident Alien, you are taxed on income from all sources: inside and outside of the United States.
  • For The Part from the Time that You Abandon Your Green Card, you are taxed on income from U.S. source only.