There are several reasons why a legal permanent resident (i.e., green card holder) may choose to abandon their green card. In order to maintain the green card, the green card holder may not take long trips outside the U.S. and must file their U.S. taxes as a legal permanent resident, among other things. Some people find themselves in a situation where they no longer want to live in the U.S. permanently. Often, people who want to abandon their green card still want to retain the ability to visit the U.S. in the future as a tourist or for business reasons.
What are the steps to abandon a green card?
The most common way to abandon a green card is for an individual to file Form I-407, Record of Abandonment of Lawful Permanent Resident Status with a U.S. Citizenship & Immigration Services (USCIS) Service Center. This form can also be filed at a U.S. Port of Entry with U.S. Customs & Border Protection (CBP). Often the form is filed by someone who is outside the U.S. It may also be used by someone who has indicated an intent to abandon and been paroled into the U.S. and is now documenting the abandonment of the green card status while inside the U.S. In certain rare circumstances, U.S. Consulates may also accept and process Form I-407.
At the time of filing, the green card holder must state the reason for abandoning the green card and must surrender their green card to USCIS or the CBP officer. There is no fee for filing Form I-407, but it is important to consult with an accountant or tax attorney before abandoning your green card as there may be tax implications.
Once USCIS receives Form I-407 they will issue a receipt notice confirming that the I-407 has been processed.
