While most U.S. green card holders (lawful permanent residents or "LPRs") are concerned about an involuntary or even accidental abandonment of their LPR status, it also is possible to surrender LPR status by choice, or voluntarily. This article will look into why a person might want to give up their right to live in the United States with a green card, and how it's done. We'll cover:
For most green card holders, a big concern is abandoning U.S. residence without wanting to, which can occur after an LPR has been outside the United States for more than a year and no longer has ties here. A Customs and Border Protection (CBP) officer at the port of entry (airport or land border crossing) is typically the one who determines that the LPR has abandoned U.S. permanent residency. The officer may confiscate the green card and then leave it up to an immigration judge to make a final ruling.
This is considered an "involuntary" abandonment, in that the foreign-born person might, despite having spent many months abroad, have hoped or believed that returning to the United States was a possibility in the future. Some people are confused about the actual meaning and benefit of a green card, and obtain one without realizing its significance, or the obligations that come with it. They think it will work as a long-term in-and-out travel document, not understanding that LPRs are truly expected to live in the United States.
Or maybe the foreign national had been planning to return to the U.S. earlier, but been detained by medical or other urgent issues (which can form the basis for arguing to the CBP officer or immigration judge that there was no intention to abandon residence).
In short, it's not difficult to give up U.S. residence without even meaning to. People who know they need to spend a year or more outside the U.S. and don't want to give up their U.S. residence should apply to get a reentry permit before leaving.
By contrast, voluntary abandonment of LPR status often arises from tax or travel reasons, and requires affirmative action by the LPR.
The tax reason that some people give up LPR status relates to the obligation to file a U.S. tax return, and in most cases pay taxes, as a U.S. resident. By officially surrendering the green card, it might be possible to terminate U.S. tax obligations. To be sure that this is a worthwhile strategy, the LPR would be wise to consult a qualified tax adviser, such as a Certified Public Accountant (CPA) or tax attorney.
The most common travel reason for LPRS to surrender a green card is that they have spent more than a year abroad deliberately, and have no intention of resuming permanent residency in the United States, though they might like to visit the U.S. at times for holiday or business.
Again, a green card is solely meant for people who make the U.S. a permanent home or residence. It's not for those who simply want to visit the U.S. once or twice a year and take advantage of the shorter or faster line at the airport for citizens and LPRs. If someone's primary and permanent residence is in another country, then a visitor visa (B-2), not a green card, is the appropriate means by which to enter the United States. After learning this, the person might realize that surrendering the green card makes more sense than trying to convince the U.S. border officers to let them in after every long absence.
The procedure to surrender a green card/LPR status is fairly straightforward. The LPR simply needs to fill out and submit USCIS Form I-407, Abandonment of Lawful Permanent Resident Status.
The I-407 is a three-page document that requires basic biographical information, date of most recent departure from the United States, and reason for abandoning LPR status. Along with the form, you will need to send in your green card, or provide a reason why you cannot (for example, that it has been lost or destroyed).
Make a copy of the completed I-407 and green card, for future reference. Then send the whole package to the address listed on the I-407 page of the USCIS website.
In rare cases, if you need immediate proof that you have abandoned LPR status, the local U.S. embassy or consulate in your country might allow you come in person to surrender your green card and submit the form.
Assuming you've sent it by mail, expect a turnaround time for USCIS's response of at least two months. (You can check the latest processing times on the USCIS website.)
If your purpose is to avoid U.S. taxation, also talk with a U.S. tax adviser about appropriate procedures to show the IRS that you are no longer a permanent resident, also called a "resident alien." You will likely need to include a copy of your I-407 application with your next U.S. income tax return. For more information, see IRS Publication 519 (2022), U.S. Tax Guide for Aliens.
Once an LPR has completed and submitted the I-407 and surrendered the green card, this act is irrevocable, meaning it cannot be undone. The result is that the former LPR now might need a visa for future travel to the United States, or might be able to travel without a visa under the Visa Waiver Program, which applies only to citizens of certain countries.
You will also, on future trips to the United States, need to carry your USCIS response to your I-407 with you.
Surrendering the U.S. green card does not preclude you from making another application for LPR status in the future. But you would need to start over from square one. Some LPRs might have originally gone through a decade-long waiting period to get the green card. And their eligibility could have changed in the interim, for example if they obtained status as the unmarried child of a U.S. citizen, but have since grown up and married. So, you'd need to reevaluate your eligibility, possibly with the help of a lawyer.
Completing Form I-407 and surrendering a green card is not something to be done hastily. Consulting with an immigration attorney and a tax adviser, if appropriate, is both a good idea and strongly recommended before making such an important decision with long-lasting or permanent consequences.