Taxes after abandoning green card - implications for USC

[Zeffe 2]

Hi everyone,

Here's our situation: My husband got his green card in 2013 (I'm a USC), but we've continued to live in the UK since then and have decided to formally abandon his GC (form I-407) because we do not intend to live permanently in the US at this time. I understand that my husband needs to file tax returns as an alien resident for every year he's had his green card. So he'll do that for 2013 and 2014. But after that, if we are not living in the US and he no longer has his GC, it is my understanding that he no longer needs to file tax returns with the IRS.

With this in mind, I am concerned about what impact his GC abandonment will have on my own US tax returns. As a USC, I file taxes with the IRS every year and for the 2013 returns I'll file them as "married, filing separately." The tax return form (e.g. form 1040) asks for my husband's name and social security number. Fine. I plan to list that info on my returns. But after he abandons his green card (and sends his SSN card back to the Social Security Administration), what do I do in future years? Do I keep listing my husband's SSN even though he has abandoned his SSN and green card? Or, do I list his SSN as "n/a"? Would that be a red flag for the IRS? Very confused.

A million thanks for your advice.

Zeffe

[Zedayn 485]

Your husband's SSN is his for the rest of his life. He will never lose it. He is only giving up his green card. In future years when you file your taxes, you will still use your husband's SSN.

[Zeffe 2]

Your husband's SSN is his for the rest of his life. He will never lose it. He is only giving up his green card. In future years when you file your taxes, you will still use your husband's SSN.

Many thanks. So I will use his SSN on my tax filings but so long as he abandons his GC, he won't need to file with the IRS, right?