LEV : Hi and welcome to Just Answer!Mainly - as green card holders - you are treated as resident alien - up to the date your permanent residence status is abandoned. So - you are considered as a resident alien up to the date you put on the application filed with the US embassy abroad. If you did not put any date - you will be classified as resident aliens up to the date of the application. That is the date you put on line 6(c) of Form I-407. If your application is approved - you will be treated as a green card holder up to this date ( not till the date of you application).
LEV : So - with any IRS filing including form 8854 - you are a resident alien up to the date you entered on line 6 (c) of Form I-407 - and you are a nonresident alien after that date - assuming your application is approved.
LEV : See instructions - http://www.irs.gov/pub/irs-pdf/i8854.pdfYour expatriation date is the date you relinquish citizenship (in the case of a former citizen) or terminate your long-term residency (in the case of a former U.S. resident).Date of termination of long-term residency. If you were a U.S. long-term resident (LTR), you terminated your lawful permanent residency on the earliest of the following dates.1. The date you voluntarily abandoned your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U.S. consular or immigration officer, and the Department of Homeland Security determined that you had, in fact, abandoned your lawful permanent resident status.
JACUSTOMER-m5ifftkh- : How do I know if it approved? The consulate mailed me back a stamped copy of the form, but the original went to the USCIS control office in the US and I doubt they will contact me.
LEV : the IRS considers your lawful permanent residency for Tax Purposes until the I-407 is approved. Generally - you should receive a confirmation letter. But you may use a stamped copy of the form as a supporting document in case the IRS audits you.
JACUSTOMER-m5ifftkh- : I am still not certain because the instruction you include says the date is "The date you voluntarily abandoned your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U.S. consular or immigration officer,.." This sound like the date I handed in the I-407, rather than the date I entered in line 6c.
LEV : That is the date your status is abandoned. Not the date you filed an application. Not the date your application is approved. But the date on which the status is abandoned.
LEV : The line 6c - specifically said - "Date of Abandonment.."
JACUSTOMER-m5ifftkh- : I am currently completing my 2012 taxes (with extension), so am I right in assuming that I should be able to file as a resident Jan-August 2012 and non-resident August-Dec, and send this in as a dual status return with my form 8840?
JACUSTOMER-m5ifftkh- : sorry I meant with my form 8854, not 8840. To many numbers..
LEV : Yes - your assumption is correct. You may classify yourself as a nonresident alien starting the date of Abandonment of your green card.
JACUSTOMER-m5ifftkh- : and could you confirm that I would file 2012 as dual status and add form 8854....
LEV : Yes - that is correct - but filing with dual status is your choice. However because that is the last year of residency - you may do so.
JACUSTOMER-m5ifftkh- : Thanks Lev. It is more work doing both a 1040 and a 1040NR. but I would like to be in the system as a non-resident soonest, so will head that way with my filing.