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On the Item 6c - you need to provide the date you actually abandoned status - it may be the date of your application or the earlier date - for instance the date of your last departure - June 30th 2012. If you want to use a different date - you need to provide an explanation why that is the date the when actually abandoned status.In general - you may use any date between your last departure and the date of filing the application - but there should be a specific reason.If you simply state the reason as intention not to the US tax return - I doubt that will be accepted - and the date of your application will be used as the date of abandonment. The IRS will use the official date of abandonment as a date when your status was changed from resident alien to nonresident alien.You still may conduct business activities in the US while being abroad - that might be used as additional argument - but that fact along would not affect the determination of your residency status for tax purposes.
Of course I will not say that "don't want to do a tax declaration for 2013" as a reason on the form. But you think If I said December 31st 2012, since that was the day, when I had left the US for 6 months, then they might accept that?
There is no issue with the date itself - as long as that date is AFTER your last departure.However - if you want not to use the your last departure - you need to provide some arguments - and there is a risk that if your arguments would not be accepted - the date of your application will be used as the date of abandonment. The IRS will simply follow that determination.
I don't want to use the date of my last departure. I want to use the 31st of December, which is 6 months after the last departure. Isn't i true, that if I leave the US without a rentrance permit, for longer then 6 months, with a temp green card, that that automatically invalids the green card? Shouldn't that way of argumenting have a good chance of success??
As long as you have a green card status - you are considered as resident alien for income tax purposes.From IRS prospective - there is NO automatic invalidation of your green card.For immigration purposes - the situation might be different - that should be consulted with immigration attorney.
Ok, got it. Final question then. Do you think I should try writing Dec 31st!?
When you obtained so-called "temporary green card" - it doesn't provide you "temporary" status - your status is permanent - but is based on certain conditions.From IRS prospective - there is NO difference if this is a conditional green card or unconditional.I personally doubt that your " 6 months" argument will be accepted - as that has nothing to do with YOUR intention to abandon the permanent resident status.The last day of departure as a abandonment date is generally accepted.
Ok, but I probably can't really use the last day of departure for this, since I was still doing business at the time in the US until Sept 2012...
Let consider an example - for instance the person was diagnosed with some illness on Dec 31 - and that fact changed his mind to abandon the status - such argument has a chance to be accepted.Some other personal circumstances - death in the family, lost job, divorce, etc.
You still may conduct business activities in the US while being abroad - that might be used as additional argument - but that fact along would not affect the determination of your residency status for tax purposes.
As you were abroad - and assuming you are a resident of the US for tax purposes - you might be eligible to claim (1) a foreign earned income exclusion or /and (2) a foreign tax credit. So there is some tax relief possible - while filing tax returns might be required.
So I guess my only option then is to put down the current date as abandonment date, right?
The clear way is to use one of these dates - the date of your application or the date of your last departure - June 30th 2012. All in between is possible - but require argumentation - and if you choose that route - I strongly suggest to consult with the immigration attorney.The IRS will just follow that determination - and there is nothing you would be able to argue with the IRS.