I'm not sure if I am considered a resident or non-resident

[mlj616]

I'm a non-US citizen and lived abroad from 2013-2020. During that time, I had a greencard that expired in 2017 but I filed the form I-407 (to abandon status) in 2020 because I didn't realized until 2020 that I had to actually abandon my permanent resident status. 

1) As a non-US citizen, for tax filing purposes, was I required to file tax returns after my greencard expired (in 2017)? (i.e., for tax purposes, was I considered a permanent resident up until I actually abandoned my permanent resident status in 2020)?

2) I abandoned my greencard in mid-2020 and returned to the US as a non-resident alien in late 2020. I filed my 2020 taxes as a non-resident alien (Form 1040NR) because I thought to go off my current status as a non-resident alien. Is that correct or should I have filed a regular Form 1040 (depending on my answer to Q1)?

Apologies for the long post, and thank you in advance to anyone who can provide any insight. 

[rjs · Accepted solution]

There are a lot of uncertainties about your situation. I think you need to consult a tax lawyer who has experience with aliens.

The following are some of the issues that might be involved, but don't take any of this as applicable rules or advice. I'm just trying to give you an overview of some of the complexities that your lawyer will have to resolve.

I don't think the expiration of your green card ended your resident status. You might have remained a resident alien until you filed the I-407. However, IRS Publication 519, U.S. Tax Guide for Aliens, page 4, says the following.

"Under U.S. immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status."

The fact that it says "may" suggests that there are additional considerations that are not stated, so the effect of the quoted sentence is uncertain.

If your residency termination date is in 2020, but not December 31, you were probably a dual-status alien for 2020, which has special tax filing requirements.

The United States might have a tax treaty with your home country that overrides the standard rules for determining whether you are a resident alien or a nonresident alien, including everything that I said above.

You might want to review Publication 519, particularly Chapters 1 and 6, before you talk to the lawyer, to give you an idea of what questions to ask.

[mlj616]

Thank you so much!