If you became a Lawful Permanent Resident (“Green
Card” holder) at any time during 2013, as of January 1, 2020,
you will be considered a “Long-Term Resident” by the
IRS and may be subject to additional reporting requirements and an
expatriation tax should you decide to surrender your status in the
future.
Additionally, even if you became a Green Card holder at any time
and are no longer living in the U.S., whether or not your Green
Card has expired, you are still required to file taxes in the U.S.
This is true even if you were only a Green Card holder for a few
days within a given year.
If you intend to give up your Green Card status, there is still
time to do so before the end of the year, either to prevent
becoming a Long Term Resident or in order to avoid having to file
taxes beyond 2019. However, it is very important that you comply
with the IRS and USCIS guidelines, otherwise your attempt to
surrender your status may be delayed or ineffective.
