Abandoning Your
Green Card

What Is LPR Status Abandonment?

Lawful permanent resident (LPR) status gives you the right to live and work anywhere in the United States, but it also comes with certain obligations. These include maintaining the intent to make the U.S. your permanent home and reporting your income to the Internal Revenue Service (IRS).

Lengthy or frequent travel outside the U.S., taking up residence in another country, or declaring yourself a "nonimmigrant" on your U.S. tax returns may lead to a de facto abandonment of your LPR status. However, such informal abandonment can result in unintended — and potentially costly — consequences and may leave you in immigration limbo, curtailing your ability to return to the U.S. In addition, you will not be released from your U.S. tax obligations.

The Purpose of Form I-407

Once you are absolutely certain that maintaining LPR status is no longer in your best interest, you should create a formal record with the U.S. government by filing Form I-407, Record of Abandonment of Lawful Permanent Resident Status. This form can be used either for declaring the voluntary abandonment of LPR status, or for officially documenting and recording a prior informal abandonment of LPR status.

How and Where to File

• Current permanent residents who want to abandon their LPR status must file I-407 by mail from outside the United States.
• Some U.S. ports of entry may also accept the form, but there is no guarantee.
• If you already abandoned your LPR status in the past, were subsequently paroled into the U.S. or admitted as a nonimmigrant, and now want to formally record your prior abandonment, you may submit Form I-407 by mail from inside the U.S.
• Only in very limited circumstances may a U.S. consulate abroad accept the I-407 in person (see Consular Filing below).

Processing Details

The I-407 is processed at the USCIS Eastern Forms Center in Williston, Vermont. There is no government filing fee. Processing times vary, but you should expect to wait at least 60 days. Once processing is complete, USCIS will mail an I-797 Notice of Action confirming that the abandonment of your LPR status has been recorded.

Consular Filing of Form I-407

U.S. consulates accept Form I-407 only in limited and exceptional situations where the individual needs immediate proof of abandonment, such as in the context of A or G visa applications. Consular interviews of I-407 applicants are very rare, and their main purpose is to ascertain that the abandonment of LPR status is voluntary and not based on misinformation or incorrect advice.

Documents You Must Submit

• Completed and signed Form I-407, Record of Abandonment of Lawful Permanent Resident Status.
• Original permanent resident card (Green Card), if available.
• Any other booklets and cards issued by USCIS (e.g., reentry permit, refugee travel document, etc.).
• For an I-407 completed on behalf of a child age 14 or younger or an incapacitated adult: evidence of parental relationship, legal custody, or legal guardianship.

Filing on Behalf of a Child or Incapacitated Adult

Generally, if a parent is deemed to have abandoned his or her LPR status, any minor children (under the age of 18) who are subject to the parent's custody and control will have abandoned their LPR status as well.

If you want to formally record abandonment of LPR status for a child age 14 years or younger, you may sign Form I-407 on behalf of that child, provided you submit evidence of your authority to sign. Similarly, if you want to sign Form I-407 on behalf of an incapacitated adult, you must prove that you are their duly appointed legal guardian.

U.S. Tax Liability

Although termination of U.S. tax obligations may be the most cited reason for the formal abandonment of LPR status, filing Form I-407 may not immediately relieve you from all U.S. tax liability. Once your I-407 is processed, the Department of Homeland Security (DHS) will notify the Internal Revenue Service (IRS) of the abandonment and, depending on your individual circumstances, this may trigger liability for an expatriation or "exit" tax.

Future Travel to the United States

After completing the I-407 process, it is important that you always carry confirmation of the formally recorded abandonment when traveling to the U.S. Many airlines will not allow travelers to board if their passport indicates previous admission as a permanent resident but the individual is no longer in possession of a valid Green Card. Additionally, depending on your home country, you may need to apply for and obtain a nonimmigrant visa before you can visit the U.S.

Conditional Permanent Residents: Same Procedure Applies

If you are a conditional permanent resident (CPR) based on marriage or a qualifying investment and wish to abandon your status in the U.S., you should still file Form I-407. Simply failing to file Form I-751 (Petition to Remove Conditions on Residence) or Form I-829 (Petition by Investor to Remove Conditions on Permanent Resident Status) will automatically terminate CPR status, and you may be placed in removal proceedings and receive a Notice to Appear at an immigration court hearing.