I abandoned my US permanent residence status (green card) in 2023. How do I file for the last time?

[Anonymous_]

@pk

[DaveF1006]

It depends.  Even though you renounced your residency with the USCIS, you still may qualify as a US resident under the substantial presence test. If you meet the green card test at any time during the calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day on which you are present in the United States as a lawful permanent resident. The Substantial Presence test is as follows.

1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
   • All the days you were present in the current year, and
   • 1/3 of the days you were present in the first year before the current year, and
   • 1/6 of the days you were present in the second year before the current year.

if you do not qualify under the substantial presence test, you may file as a dual-resident citizen for the year. Please review the following links for further information.

How Should I File my Taxes as a Dual Resident Citizen

IRS Treatment of Dual Citizen Taxation

@vkavaleuski 

[Edited 01/09/24|9:30 am PST]

[Opus 17]

You likely need to file as a dual-status alien, Turbotax does not support this.  But @pk will have the best answer, when they are available to follow up (this is not live chat, we don't know when people will be here or there.)

[pk]

@vkavaleuski , how long were you here in the USA  in total ?  How did you abandon your GreenCard ( USCIS , local Embassy, or  just did not return after a year's absence or ? )

I ask because there are filing requirements / tax treatments  when you are considered a long-term resident  ( generally mark-to market  and taxes thereon) when you own assets -- not realestate generally

Please answer  these pertinent questions.

I appreciate  @Opus 17   answer  that you may be a dual status individual.

Note TurboTax which supports  ONLY 1040 series can only do the Resident portion of the return.  You will have to download the 1040-NR from www.irs.gov ( follow the instructions on dual status filers) and mail the whole two returns -- the 1040-NR and 104 both get marked on top as  "Dual Status Filer "

I will circle back once I hear from you 

pk