Green Card

US Green Card Holders Beware!

Have you ever had a Green Card, because if you have one now or have ever had one in the past just because you don´t live in the US anymore, doesn´t mean that you don´t have to file your taxes.

Even if your Green Card has expired it does not relieve you of your US tax obligations. Under the US tax rules, once you have gained resident status it is deemed to continue unless it is rescinded,  or administratively or judicially determined to have been abandoned.

Once you formally renounce your Green Card status, you then file the correct forms to officially cut ties with the US tax system. In certain cases the ex- Green Card holder may also be subject to an exit tax.

The key question is how long they have had it. A long-term resident is a non-U.S. citizen who is a lawful permanent resident of the U.S. for at least eight years during the 15-year period before their residency ends. A “lawful permanent resident” means a Green Card holder. However, you are not a “lawful permanent resident” under this rule for any year in which you are treated as a resident of a foreign country under a tax treaty, as long as you don’t waive the treaty benefits applicable to that country’s residents. Caution: holding a Green Card for even one day during a year taints the entire year.

For more information call Thomas at Wicklow Tax (+34) 678 68 71 05 or find him at

Spread the love

Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.