A prior post identified the number of lawful permanent residents (LPRs) who file Form I-407 to formally abandon their lawful permanent residency. See, The Number of LPRs “Leaving” the U.S. is 16X Greater than the Number of U.S. Citizens Renouncing Citizenship
These numbers of I-407 forms filed annually were obtained through a freedom of Information Act (“FOIA”) request and provided by the USCIS. See tabl:
Of course, this statistic does NOT identify the number of the approximate 13.3+ million LPRs who leave the U.S. to live elsewhere in another country without completing Form I-407 and formally abandoning. The estimated number of LPRs was 13.3 million for the year 2012 as reported by the Office of Statistics of the DHS. See, Estimates of the Legal Permanent Resident Population in 2012.
Maybe the number of individuals who fall into this latter category (i.e., moving out of the U.S. without filing Form I-407) is several hundred of thousands of individuals annually?
Importantly, from a taxation perspective, anyone who moves and lives in a country with a U.S. income tax treaty (the list of these countries is set out below – from the IRS website), needs to be careful not to be deemed to be a “covered expatriate” due to the application of IRS Form 7701(b)(6). See, IRS Notice 2009-85.
See, the following posts with further explanation of the tax law for LPRs who move and live in one of the countries listed below. Countries with U.S. Income Tax Treaties & Lawful Permanent Residents (“Oops – Did I Expatriate”?)
See also, Who is a “long-term” lawful permanent resident (“LPR”) and why does it matter?
Becoming a “covered expatriate” has U.S. tax consequences not just to the “former long-term LPR”, but also to their family and friends who are “U.S. persons” (as defined under Section 7701. See, The “Hidden Tax” of Expatriation – Section 2801 and its “Forever Taint.”
A
Armenia
Australia
Austria
Azerbaijan
B
Bangladesh
Barbados
Belarus
Belgium
Bulgaria
C
Canada
China
Cyprus
Czech Republic
D
E
F
G
H
I
Iceland
India
Indonesia
Ireland
Israel
Italy
J
K
L
M
N
Netherlands
New Zealand
Norway
O
P
Pakistan
Philippines
Poland
Portugal
Q
R
S
Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
T
Tajikistan
Thailand
Trinidad
Tunisia
Turkey
Turkmenistan
U
Ukraine
Union of Soviet Socialist Republics (USSR)
United Kingdom
United States Model
Uzbekistan
V
