Loss of a green card

Although a green card may appear to be an indefinite right, it can end in several ways: naturalization, a final removal order, rescission, termination of conditional status, and abandonment. This page explains each path, what is considered when evaluating abandonment, the main situations that constitute grounds for removal, Form I-407 for voluntary surrender, and the tax consequences of losing status. If you encounter a situation that could affect your status, consult an immigration attorney immediately.

• Upon naturalization: the green card ends and is replaced by U.S. citizenship.
• Final removal order: if an immigration judge issues a final removal order, permanent residence ends. Grounds for removal are listed in Sections 212 and 237 of the immigration law.
• Rescission: if you obtained your green card through adjustment of status from within the United States, your status may be rescinded within the first 5 years if both of the following are established:
  • you were actually ineligible for a green card at that time;
  • you would also have been ineligible under another provision of law.
  • Removal proceedings may be initiated after rescission.
• Termination of conditional status: if you have conditional status through marriage or investment, your status is terminated if the condition is not removed on time or fraud is discovered; see 3.10 Conditional green card and removal of conditions.
• Abandonment: if it is determined that you have stopped making the United States your permanent home. Voluntary abandonment may be recorded using Form I-407.

• Circumstances that may constitute abandonment:
  • moving to another country with the intention of living there permanently;
  • declaring yourself a "nonimmigrant" on a U.S. tax return; see 15.1 Tax residence: who is considered a "resident"?;
  • lengthy trips abroad that are not temporary.
• Whether an absence is temporary is assessed based on:
  • the reason for the trip;
  • how long you planned to remain outside the country;
  • the other circumstances of the absence and events that prolonged it.
• Other indicators considered by the officer: family and community ties in the United States, employment, tax returns filed as a resident, a mailing address in the United States, a bank account, a valid driver's license, property, or a business in the United States.
• The general benchmark is 1 year. An absence of more than 1 year is a strong sign of abandonment; even shorter absences may constitute abandonment if the intention is not to live in the United States.
• Obtaining a reentry permit before leaving or a returning resident visa (SB-1) while abroad helps show that the absence is temporary; see 3.11 Protecting your card.
• If it is decided upon your return that you abandoned your status, you may challenge that decision in removal proceedings.

This list is general information and is not exhaustive. Each case is individual.

• Crimes (immigration law, INA 237):
  • a conviction for a crime involving "moral turpitude" committed within 5 years after admission, for which a sentence of 1 year or more may be imposed;
  • after admission, conviction for two or more crimes involving moral turpitude that did not arise out of a single scheme;
  • an aggravated felony conviction;
  • drug offenses, except for a single offense involving possession of 30 grams or less of marijuana for personal use;
  • certain firearms offenses;
  • domestic violence, stalking, child abuse, child neglect, or child abandonment; violation of a protection order.
• Failure to report an address: this is a ground for removal unless you prove that the failure was reasonable or inadvertent.
• Representing yourself as a U.S. citizen: for any purpose or under any federal or state law.
• Illegal voting: a green card holder may not vote in any election; doing so is a ground for removal.
• Public charge: becoming a public charge within 5 years after admission for reasons that cannot be shown to have arisen after admission; see 16.5 "Public charge": does receiving assistance affect a green card?.
• Permanent residence ends only with a final removal order. Consult an immigration attorney immediately after any detention or criminal charge.

• Form I-407 is used if you wish to voluntarily give up permanent residence. The fee is $0.
• Who uses it:
  • permanent residents abroad or at a port of entry;
  • people who previously abandoned their status and later came to the United States with a temporary visa or conditional admission, to record the prior abandonment.
• Where to send it: by mail to USCIS, Attn: I-407, 7 Product Way, Lee's Summit, MO 64002 (the same address for USPS, FedEx, UPS, and DHL).
  • It may also be given to a CBP officer at a port of entry.
  • In very exceptional circumstances, a USCIS international field office or U.S. embassy or consulate may accept it in person; the most common reason is applying for an A or G visa.
• Submit only documents requested by USCIS: your green card, reentry permit, or refugee travel document. Do not send your driver's license or Social Security card.
• Children: for a child age 14 or younger, a parent or guardian signs and includes documentation showing the relationship. If a parent abandons status, minor children in that parent's custody are generally considered to have abandoned status as well.
• Meaning of the signature: by signing Form I-407, you waive your right to have an immigration judge decide whether you abandoned your status. If you choose to appear before a judge, you have the right to:
  • be represented by an attorney, at no expense to the government;
  • challenge the government's evidence and present your own evidence;
  • require the government to prove abandonment by clear, unequivocal, and convincing evidence;
  • appeal an adverse decision.
• The names and application dates of people who file Form I-407 are reported to the IRS.

• Loss of status due to removal or surrender of a green card is reported to the U.S. tax authority (IRS) by law.
• Long-term resident: you are considered a long-term resident if you held a green card in at least 8 of the last 15 tax years.
  • Years in which you were treated as a resident of another country under a tax treaty and did not waive treaty benefits do not count toward these 8 years.
  • You must file Form 8854 when your status ends. The penalty for failing to file when required may be $10,000.
  • You may continue to be treated as a resident for tax purposes until notification is made to the IRS (Form 8854) and the Department of Homeland Security.
• "Covered" individual (covered expatriate): serious consequences such as an expatriation tax may arise if any of the following applies:
  • your average annual net income tax for the last 5 years exceeds the threshold ($206,000 for 2025);
  • your net worth is $2 million or more;
  • you cannot certify on Form 8854 that you complied with your federal tax obligations for the last 5 years.
• A long-term resident who elects to be treated as a resident of another country under a tax treaty and reports this to the IRS on Forms 8833 and 8854 is also considered to have ended permanent residence for tax purposes.
• This subject is complex; consult a tax professional. See also 15.3 Tax return.

• USCIS – Form I-407 mailing address: USCIS, Attn: I-407, 7 Product Way, Lee's Summit, MO 64002
• USCIS Contact Center — I-407 status and general questions
  • Phone: +1 800 375 5283 (TTY: +1 800 767 1833); outside the United States: +1 212 620 3418
  • Live assistance: Monday–Friday, 08:00–20:00 (U.S. Eastern Time)
• U.S. Embassy Ankara — returning resident visa (SB-1) and carrier documentation (I-131A)
  • Address: Çukurambar Mahallesi, 1480 Sokak No: 1, 06530 Çankaya / Ankara
  • Phone: +90 312 294 00 00
  • Appointments: ustraveldocs.com

• Returning permanently to Turkey and trying to keep the green card "in reserve."
• Filing a U.S. tax return as a "nonresident" or not filing at all.
• Signing Form I-407 at the airport without understanding what you are signing.
• Failing to report your address within 10 days after moving.
• Voting or representing yourself as a U.S. citizen on a form.
• Failing to consult an attorney after detention or a criminal charge.
• Overlooking the Form 8854 obligation when surrendering status.

• I stayed in Turkey for more than 1 year. What happens? If you do not have a valid reentry permit, you need a new immigrant visa to return: either a returning resident visa (SB-1) or a new petition. An officer or judge will decide whether you abandoned your status.
• I am returning permanently to Turkey. How do I give up my status? You can complete Form I-407 and mail it to USCIS or submit it to CBP at a port of entry. If you are a long-term resident, you may also have a Form 8854 obligation.
• Can I recover a green card I lost? After loss of status, a new immigrant visa application through the same route is generally required. If possible, the embassy also recommends considering a new petition first instead of an SB-1.
• Does a minor crime affect my green card? Convictions falling under the grounds in INA 237 are grounds for removal. The type of crime and possible sentence matter; consult an immigration attorney immediately after any charge.
• When does rescission occur? For green cards obtained through adjustment of status from within the United States, within the first 5 years if it is determined that you were ineligible at that time and would also have been ineligible through another route.
• Can I vote as a green card holder? No. You may not vote in any election; doing so is a ground for removal.

• Form I-407 (PDF) · Instructions (PDF)
• USCIS – Maintaining permanent residence
• Form DS-117 returning resident application (PDF)
• Form I-131 reentry permit (PDF)
• IRS Form 8854 (PDF) · Form 8854 instructions
• IRS – Expatriation tax guide
• 8 U.S.C. 1227 – grounds for removal (govinfo)
• 8 U.S.C. 1256 – rescission of adjustment of status (govinfo)
• Case status inquiry
• Related: 3.11 Protecting your card · 15.1 Tax residence: who is considered a "resident"? · 16.5 "Public charge": does receiving assistance affect a green card?