US Tax Return by Non-resident LPR

[semi-immigrant 1]

I has recently obtained the green card. Due to some personal reasons, I don't plan to relocate to the US for some time but will keep the green card. Obviously, I'm a foreign citizen.

I heard that I would have to file US tax return now even if I don't live in the US and I am not a US citizen.

Unfortunately, I couldn't find similar topics in the forum where these issues were already discussed.

Here are my questions:

1. Do I really have to file US tax return?

2. Are there some conditions where you don't have to file it?

3. What are the penalties for not filing it?

4. How are the filing data verified by US tax authorities?

Thanks a lot in advance.

[NigeriaorBust 4,087]

If you aren't living in the US then keeping your green card is not your option. You must live in the US more than not or have a returning resident permit. You must file taxes on your world wide income ( but may owe nothing )

[Hypnos 6,576]

1) Yes. LPRs, the same as US citizens, are obligated to file taxes wherever they are living in the world. As an LPR it is expected that you be living in the US, though.

2) Yes, if you're not working, or working but not making the minimum amount to file (something like $6,000 I think right now).

3) You may face criminal penalties from the IRS from not filing, as well as USCIS may consider that your residency has been abandoned.

4) They process the documents that you send them.

As an aside, not living in the US when you have a green card is a problem. A green card is for living in the US, and if you aren't living in the US then you aren't entitled to a green card, except for some very narrow exceptions.

[semi-immigrant 1]

Nope. You keep the green card if you come to the US within a year. I know a lady who does it for a few years.

Abandoning Permanent Resident Status

You may be found to have abandoned your permanent resident status if you:

• Move to another country intending to live there permanently
• Remain outside of the United States for more than 1 year without obtaining a reentry permit or returning resident visa. However, in determining whether your status has been abandoned, any length of absence from the United States may be considered, even if less than 1 year
• Remain outside of the United States for more than 2 years after issuance of a reentry permit without obtaining a returning resident visa. However, in determining whether your status has been abandoned any length of absence from the United States may be considered, even if less than 1 year
• Fail to file income tax returns while living outside of the United States for any period
• Declare yourself a “nonimmigrant” on your tax returns

http://www.uscis.gov/green-card/after-green-card-granted/maintaining-permanent-residence

[aaron2020 11,651]

Notice the failure to file a US tax return while living outside the US for any period may be a reason to determine that you abandoned your green card.

[kzielu 1,149]

Nope. You keep the green card if you come to the US within a year. I know a lady who does it for a few years.

Until you don't. My good colleague was doing exactly that, and at his 3rd attempt to come he was told by CBP that next time they'll revoke his GC (send him in front of immigration judge). 2 months later he moved permanently to US.

[semi-immigrant 1]

Until you don't. My good colleague was doing exactly that, and at his 3rd attempt to come he was told by CBP that next time they'll revoke his GC (send him in front of immigration judge). 2 months later he moved permanently to US.

Thanks. It's good to know. The person I know has been doing it for 7 years. I thought it was completely safe.

[aaron2020 11,651]

Thanks. It's good to know. The person I know has been doing it for 7 years. I thought it was completely safe.

Just because someone is getting away abusing the green card dies not make it right or allowable.

Not everyone who breaks the rules gets caught.

[christeen 966]

Many try to do this, but most eventually get caught and the GC revoked... Not a perfectly OK situation... The catch on eventually... And yes, you have to file taxes, but without meeting the physical presence test, your income can be exempted...

[semi-immigrant 1]

And yes, you have to file taxes, but without meeting the physical presence test, your income can be exempted...

Thanks. Could you please elaborate about the exemption?

Could one please also clarify the cause above:

"Declare yourself a “nonimmigrant” on your tax returns"

Edited July 3, 2014 by semi-immigrant

[semi-immigrant 1]

Not everyone who breaks the rules gets caught.

Formally speaking, the letter of law allows doing it. They put this clause because there are different circumstances.

[aaron2020 11,651]

Formally speaking, the letter of law allows doing it. They put this clause because there are different circumstances.

If the letter of the law allows it, then why do people who get caught doing it end up non front of an immigration judge?

[semi-immigrant 1]

If the letter of the law allows it, then why do people who get caught doing it end up non front of an immigration judge?

Who knows? I always take these "horror stories" with a grain of salt. But it is better to be prepared.

[kzielu 1,149]

Who knows? I always take these "horror stories" with a grain of salt. But it is better to be prepared.

One I provided isn't a horror story I heard somewhere. Guy works with me in the same company (now) and worked in Polish subsidiary before. His wife was US born and had its own business in Warsaw. He had to essentially make an emergency move to retain his GC.

[semi-immigrant 1]

There are the letter and spirit of the law. According to its spirit one has to show his/her intention to immigrate to the US. On the other hand, the letter of the law usually prevails over the spirit. Therefore, the judge probably won't revoke GC but give one a chance to relocate permanently.