The U.S. tax law is complicated generally. It gets really complex when you renounce your United States citizenship or you cease to be a “lawful permanent resident” as that term is technically defined in the U.S. federal tax law. The comments in Tax-Expatriation.com are designed to help demystify some of this complexity.
Hence, posts addressing various FAQs – for those who have or “had” a “green card” – please see the following:
Can You Lose Your Green Card for Tax Purposes Just by Moving Abroad?
In this commentary (which is not the same as formal legal advice), the following issues are addressed:
- Can you keep your green card and still “expatriate” for US tax purposes?
- What is IRC Section 7701(b)(6)?
- What are the three tests for losing LPR status under Section 7701(b)(6)?
- Can filing Form 1040NR end your green card status for tax purposes?
- What happens once you stop being a lawful permanent resident under the tax law?
- How does a green card holder formally abandon LPR status?
See, the following post commentary for some insight on these FAQs –
US Exit Tax (Expatriation Tax): The Basic 2026 Guide
- What is the U.S. “exit tax”?
- Who has to pay it?
- Can you Lose Your Green Card for Tax Purposes Just by Moving Abroad?
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Most important Questions for “Green Card” Holders (“lawful permanent residents”): Part II of VI
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Immigration Forms, I-407; I-485, Application to Register Permanent Residence or Adjust Status & Tax Forms, 1040, 1040NR, 8833, 5471, 8854, 8621, 3520, 8864, 8858 and FinCEN forms 114, etc. etc. (Part I of III)
- How much is the exit tax?
- How can you avoid the exit tax?
- Do green card holders pay the exit tax?
- What happens if you are a covered expatriate?
To read the actual case of Aroeste, you can see it here: Aroeste v. United States, Case No. 22-cv-00682-AJB-KSC
I encourage you to read the following: Federal District Court Rules in Favor of Mexican Citizen – Aroeste vs. United States (LPR) – Tax Treaty Applies: Government’s Motion for Summary Judgment is Denied. Please read through the case in detail after reviewing various analysis provided here in – Tax-Expatriation.com.
Read and enjoy!
Regards – Patrick W. Martin