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Lev, Tax Advisor
Category: Tax
Satisfied Customers: 29558
Experience:  Taxes, Immigration, Labor Relations
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I have a follow up question. I left the US in August 2012

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I have a follow up question. I left the US in August 2012 to return to live in my home country, after having lived in the US with a green card for more than 8 years. I sold my US house before leaving and bought one in my home country, so consider that I have had closer ties with a foreign country from August forwards. I filed I-407 and surrendered my green card in February 2013, and when I did this I entered my August 2012 departure from the US in line 6 (c) of Form I-407. This is the line that lists “Date of Abandonment of Status as a Lawful Permanent Resident of the United States.” My question is, when I file my taxes and Form 8854, can I file as a non-resident from the August 2012 abandonment date listed on my I-407? Or am I only allowed to file as a non-resident only after the February 2013 date? I do not qualify as a covered expat.

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 - 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.
Lev and 2 other Tax Specialists are ready to help you
Customer: replied 4 years ago.
If I file for 2012 as dual status (I abandoned green card Aug 2012) I have discovered my wife and I each have to file dual status returns on separate 1040NRs (married filing separately). We filed jointly in 2011 and previous years when we were residents, and I sent in extension 4868 for 2012 based on that assumption, as I didn’t know at the time we’d have to switch from joint to separate filing.So will that one extension (filed in both our names) apply to both us now that we file separate 1014NR returns? Or if it just applies to one of us, then which one? Can we even change to filing separate returns as I read you cannot do this after the April?And how do I pay for your answering this?
Yes - extension requested in both names will apply to both spouses.
However if your 2012 tax return was already filed - you may not change your filing status after Apr 15, 2013. However - you you did not file your 2012 tax return - you may choose any filing status.
Customer: replied 4 years ago.
Thanks LEV How do I pay for your answer. Shall I do it by clicking the bonus button?
And one more question. I am self-employed, so I do just pay SE tax for part of the year I was a resident, and not pay for the part of the year I was non-resident?
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If you are self-employed - and your self-employment income is from sources outside the US - it is not taxable for nonresident.

But if that is income from US sources - it is subject of both - income and self-employment taxes.

There are some complex rules to determine the source of income. You may take a look - page 12 IRS publication 519 - - Table 2-1. Summary of Source Rules for Income of Nonresident Aliens.