Form I-407 explained: how to abandon a green card correctly
Form I-407 is the USCIS Form used to voluntarily give up lawful permanent resident status. For tax purposes, it can also determine when green card tax residency ends for the 2025 tax year filed in 2026.
A green card is more than a travel document. Until your lawful permanent resident status is properly abandoned, revoked, or terminated, the IRS may still treat you as a US tax resident under the green card test, even if you have lived outside the United States for years.
Form I-407 is immigration paperwork, not an IRS filing. The tax result depends on your year count, filing history, net worth, income tax liability, and whether you are a long-term resident under the expatriation rules.
What is Form I-407?
Form I-407 is officially called the Record of Abandonment of Lawful Permanent Resident Status. It is the USCIS document used to voluntarily record that a lawful permanent resident is giving up green card status, and the current USCIS version should be checked before any 2026 mailing.
So, what is Form I 407? It is the written record that shows USCIS you are voluntarily abandoning lawful permanent resident status. The official Form I-407 PDF asks for identity details, immigration document information, and a signed acknowledgment that abandonment affects your right to live permanently in the United States.
The I-407 immigration Form is not an IRS Form, but it can be tax-relevant because the IRS green card test looks at whether your lawful permanent resident status continued during the year. Some USCIS materials and older notes may refer to USCIS Form I 407 without the hyphen, but the current official title remains Form I-407.
The USCIS Form I-407 instructions explain how to complete the abandonment record and where to check current filing procedures. The Form I 407 US tax effect is separate: USCIS records the immigration abandonment, while the IRS decides whether you were a resident, dual-status taxpayer, or nonresident for a specific tax year.
Who should consider filing Form I-407?
Green card holders who live abroad permanently, no longer intend to make the United States their main home, or want to stop adding years toward the 8-of-15-year long-term resident test, may consider filing Form I-407. This decision should be reviewed before signing because it can affect both immigration rights and 2025 or 2026 tax filings.
A green card I 407 decision is most relevant when the person does not plan to return to the United States as a permanent resident. Future visits may still be possible through the Visa Waiver Program for eligible travelers or through a visitor visa, but those options do not restore permanent resident status.
The 8-of-15-year rule matters because a green card holder can become a long-term resident for expatriation tax purposes after holding lawful permanent resident status in at least 8 of the last 15 tax years. Our guide to the green card exit tax 8-year rule explains why timing can matter before another calendar year begins.
Do not sign Form I-407 under pressure if you want to keep lawful permanent resident status. Immigration lawyers, including Fay Grafton, have cautioned that a returning resident asked to sign at an airport or border should understand the consequences first and may need immigration counsel before making a voluntary abandonment statement.
Why letting your green card expire is not enough
An expired physical green card does not automatically end lawful permanent resident status or US tax residency under the green card test. For 2025 tax purposes, the IRS generally treats green card residency as continuing until the status is voluntarily abandoned in writing, administratively terminated, or judicially terminated.
A plastic green card can expire after 10 years, and a conditional card may expire after 2 years. That expiration date is not the same as giving up lawful permanent resident status. The IRS green card test focuses on whether you had lawful permanent resident status, not whether the card in your wallet was current.
IRS Publication 519 explains that lawful permanent resident status generally continues for federal tax purposes until it ends under immigration law or is formally abandoned. See IRS Publication 519 for the broader resident and nonresident alien rules.
This is why a former US resident living in Germany since 2018 may still have US filing exposure in 2025 if the green card was never formally abandoned or terminated. Read our guide on green card holders and foreign income tax for the income reporting side while residency continues.
How to file Form I-407
To file Form I-407 in 2026, download the latest USCIS version, complete the biographical and immigration document fields, sign the abandonment acknowledgment, surrender required USCIS-issued documents when available, and mail the package to the current USCIS filing address. The Form currently has no USCIS filing fee, but the filing page should be checked before mailing.
Form I-407: how it works can be summarized in 1 sentence: USCIS uses your signed Form to record that you voluntarily abandoned lawful permanent resident status. Taxpayers should keep a complete copy because the abandonment date may be needed for a final-year US return, dual-status reporting, or Form 8854.
The following 6 filing steps cover the practical filing sequence for most green card holders living abroad:
- Download the latest Form I-407 from the USCIS I-407 page, not a third-party copy.
- Review the current I 407 instructions before completing the Form.
- Enter your legal name, date of birth, A-number, and USCIS-issued document details.
- Sign the Form only after you understand that abandonment affects your right to live and work permanently in the United States.
- Include your green card and other USCIS-issued documents listed in the I 407 Form instructions, if available.
- Mail the package using tracked delivery, unless USCIS or a US embassy accepts it in a rare in-person case because immediate proof of abandonment is needed.
There is no fee for Form I-407 under the current USCIS fee schedule, but fee rules can change. If your tax situation is tied to the filing date, using TFX expatriation services can help you coordinate the tax-side timeline before and after the immigration filing.
Where to file Form I-407
Where to file I 407: USCIS directs Form I-407 mailings to its facility in Lee’s Summit, Missouri, and older addresses should not be used without checking the current USCIS page. Verify the address on the USCIS website immediately before mailing because filing locations changed in late 2025.
Use this current USCIS mailing format only after confirming it on the official Form I-407 filing page:
USCIS
Attn: I-407
7 Product Way
Lee’s Summit, MO 64002
USA
USCIS announced that I-407 filings postmarked on or after December 15, 2025, would no longer be accepted at the prior Minneapolis facility. That matters because an old blog post, law-firm page, or saved PDF may point to a stale address.
What happens after you file Form I-407?
After Form I-407 is accepted, you generally lose the automatic right to live and work permanently in the United States as a lawful permanent resident. Future travel may require ESTA under the Visa Waiver Program, a B-1/B-2 visitor visa, or another immigration route, depending on nationality and purpose of travel.
A former green card holder cannot use the abandoned card for US entry, employment authorization, or permanent residence. The Department of State explains that a visitor visa is for temporary travel, such as tourism or business, not US employment or permanent residence.
Save the abandonment record for tax filings because the date can affect whether you file Form 1040, Form 1040-NR, a dual-status return, or Form 8854. Our guide to Form 1040-NR for nonresidents explains the nonresident return that may apply after green card tax residency ends.
Form I-407 and US taxes: what changes?
Form I-407 can change US tax residency by ending the green card test on the abandonment date, but it does not automatically erase all US tax obligations for the year. For a 2025 abandonment, you may need a dual-status return showing resident-period worldwide income and nonresident-period US-source income.
Under the IRS green card test, a lawful permanent resident is generally a US resident for federal income tax purposes at any time the status exists during the calendar year. When residency ends during the year, IRS dual-status rules may apply.
The IRS rules for taxation of dual-status individuals state that a dual-status taxpayer is both a US resident and a nonresident in the same tax year. During the resident period, worldwide income is generally reportable; during the nonresident period, US-source income and certain effectively connected income remain reportable.
For a 2025 tax return filed in 2026, the filing due date can be April 15, 2026, or June 15, 2026, depending on the return type, wage withholding, and whether the taxpayer qualifies for the automatic 2-month extension for taxpayers abroad. Read our guide to dual-status aliens and US income tax returns for the mechanics of attaching the resident-period statement.
Based on our client scenario at TFX: A green card holder living in Portugal files Form I-407 effective September 30, 2025. Her January 1–September 30 salary of €70,000 is reviewed under resident-period rules, while a $9,000 US rental profit received from October 1–December 31 is reviewed under nonresident US-source rules.
Choosing between Form 1040 and Form 1040-NR depends on residency status at year-end and the dual-status rules. See our comparison of Form 1040 vs. 1040-NR before assuming the final return is a standard nonresident return.
Does Form I-407 trigger exit tax?
Form I-407 does not trigger the exit tax for everyone. Exit tax exposure generally applies to covered expatriates, including long-term residents who held a green card in at least 8 of the last 15 tax years and meet the income tax liability test, the $2 million net worth test, or fail the 5-year tax compliance certification.
For the 2025 tax year filed in 2026, the covered expatriate income tax liability threshold is $206,000, the net worth threshold is $2 million, and the mark-to-market exclusion amount is $890,000. For expatriation dates in calendar year 2026, IRS inflation adjustments increase the income tax liability threshold to $211,000 and the mark-to-market exclusion amount to $910,000.
The IRS expatriation tax rules apply a mark-to-market regime to certain covered expatriates. The IRS page for Form 8854 explains that the Form is used to notify the IRS of expatriation and certify compliance with tax obligations for the 5 preceding tax years.
I 407 exit tax can be misleading because the Form itself is not a tax bill. The I-407 exit tax issue arises only if abandoning lawful permanent resident status also terminates long-term resident status, and the person is a covered expatriate under Internal Revenue Code section 877A.
Based on our client scenario at TFX: A long-term resident abandons a green card in 2025 with a $2.4 million net worth and $300,000 of unrealized gain. Even though the $300,000 gain is below the 2025 mark-to-market exclusion amount of $890,000, the $2 million net worth test still creates covered expatriate risk.
Read our full guide to the US exit tax for expatriates before filing if you are close to the 8-of-15-year rule, the $2 million net worth threshold, or the 5-year tax compliance certification.
Do you need Form 8854 after filing Form I-407?
You may need Form 8854 after filing Form I-407 if you are a long-term resident who terminates US tax residency. For 2025 expatriations, Form 8854 is used to notify the IRS, report relevant expatriation information, and certify 5 years of tax compliance.
A long-term resident is generally a lawful permanent resident in at least 8 of the last 15 tax years. Certain treaty-resident years may be excluded if treaty benefits were properly claimed and not waived, so the year count should be reviewed carefully before relying on a simple 8-year total.
Form 8854 requires the taxpayer to certify tax compliance for the 5 tax years before expatriation. Failing to file Form 8854, or filing an incomplete or incorrect Form without reasonable cause, can result in a $10,000 penalty.
Our guide to Form 8854 for expatriates explains who files, what information is reported, and why the certification matters even when the person is below the $2 million net worth threshold.
What if you are behind on US tax filings before filing I-407?
If you are behind on US tax filings before filing Form I-407, address the compliance gap before creating a final expatriation record when possible. A long-term resident who cannot certify 5 years of tax compliance on Form 8854 may become a covered expatriate even if net worth and income tax liability are below the thresholds.
The IRS Streamlined Filing Compliance Procedures may help taxpayers whose failure to file foreign income, foreign accounts, or international information returns was non-willful. These procedures are not available once certain IRS civil examinations or criminal investigations have started.
The following 4 catch-up questions should be answered before the abandonment filing date if timing allows:
- Are the last 5 years of income tax returns filed accurately enough to support Form 8854 certification?
- Were FBARs filed for foreign accounts over $10,000 in aggregate value during the required years?
- Did Form 8938 or other international information returns apply while you were a US tax resident?
- Are state tax filings needed because the last US domicile state still treats you as a resident?
Relief procedures for certain former citizens are different from streamlined procedures and do not automatically apply to green card holders. Read our article on relief procedures for certain former citizens as a contrast point, and use TFX expat tax return services if you need delinquent or final-year returns prepared.
What forms may still apply after abandoning a green card?
Several US tax and information Forms may still apply after green card abandonment, especially for the 2025 transition year. Form I-407 can end green card residency, but it does not automatically cancel final-year income tax, FBAR, Form 8938, Form 8854, or state filing obligations.
Key takeaway: abandoning a green card changes which income tax return you may file, but 2025 FBAR and Form 8938 obligations can still apply if thresholds were met while you were a US person.
| Form or filing | Before Form I-407 | After Form I-407 | Practical point for 2025 filed in 2026 |
|---|---|---|---|
| Form 1040 | Usually applies while you are a US tax resident under the green card test | May apply as the resident-period statement in a dual-status year | Worldwide income is generally reviewed for the resident period |
| Form 1040-NR | Usually not the main return if you are still a full-year resident | May be the main return if you are nonresident on December 31 | US-source income can remain reportable after abandonment |
| FBAR | Applies to US persons with foreign accounts over $10,000 in aggregate value | May still apply for the part of the year you were a US person | FBAR is filed electronically with FinCEN, not the IRS |
| Form 8938 | May apply when specified foreign financial assets exceed filing thresholds | May apply for the resident portion, or if rules otherwise require | Thresholds differ for taxpayers abroad and taxpayers living in the US |
| Form 8854 | Not required for every green card holder | Required for long-term residents who terminate residency | The 5-year certification is often the highest-risk line item |
| State tax return | May apply if a state still treats you as domiciled or resident | May continue until state residency is clearly ended | California, New York, and other states can use rules separate from federal residency |
For foreign account reporting, review our detailed FBAR filing guide. To compare the account and asset reporting rules, see our guide to FBAR vs. Form 8938.
Can you change your mind after filing Form I-407?
Form I-407 should not be treated as easily reversible because it records a voluntary abandonment of lawful permanent resident status. If you later want to live in the United States again, you generally need a new immigration path, such as a family-based, employment-based, or other immigrant visa category.
The Department of State explains the major immigrant visa categories, and USCIS typically handles the underlying immigrant petition process. A prior green card does not automatically reopen after abandonment.
This article is educational and not immigration or tax advice. Anyone unsure about preserving lawful permanent resident status should speak with an immigration attorney before signing Form I-407, and anyone unsure about final-year tax reporting should consult a qualified US tax professional.
Should you sign Form I-407 at the airport or border?
You should not sign Form I-407 at an airport or border unless you understand the immigration and tax consequences and truly intend to abandon lawful permanent resident status. USCIS states that signing and submitting Form I-407 is voluntary, and a person who wants to keep LPR status should not treat the Form as routine entry paperwork.
CBP officers handle inspection and admission at ports of entry, and travelers can review general CBP international visitor information before travel. A lawful permanent resident who has spent extended time abroad may face questions about abandonment, but signing an I-407 immigration Form is a serious choice.
If you believe you have not abandoned US residence, ask to understand your options before signing. The official Form language notes that a person may request a hearing before an immigration judge if they do not agree that their status has been abandoned.
Form I-407 checklist before you file
Complete this 9-point checklist before filing Form I-407 so the immigration record, 2025 tax return, and possible Form 8854 position are aligned. The highest-risk items are the 8-of-15-year count, the 5-year tax compliance certification, and whether foreign account Forms are complete.
The following 9 checks should be completed before mailing the abandonment package:
- Confirm that you no longer intend to live in the United States as a lawful permanent resident.
- Count green card years under the 8-of-15-year long-term resident rule.
- Check whether treaty-resident years affect the year count.
- Review the 2025 and 2026 expatriation thresholds if abandonment may occur in either year.
- Catch up on missing federal returns before Form 8854 certification becomes an issue.
- Review FBAR and Form 8938 filing exposure for foreign accounts and assets.
- Confirm whether state tax residency ended or continues.
- Save a complete copy of the signed Form I-407, mailing receipt, and USCIS acknowledgment.
- Plan the final Form 1040, Form 1040-NR, dual-status statement, and Form 8854 filing path before the due date.
FAQ about Form I-407
Form I-407 is the USCIS Record of Abandonment of Lawful Permanent Resident Status. It records that a green card holder voluntarily gives up LPR status, and the abandonment date can affect the 2025 or 2026 US tax residency analysis.
USCIS directs I-407 mailings to USCIS, Attn: I-407, 7 Product Way, Lee’s Summit, MO 64002, USA. Always verify the address on the official USCIS page before mailing because the filing location changed in December 2025.
No USCIS filing fee applies under the current fee schedule for Form I-407. Still, check the USCIS page before mailing because Form fees and filing addresses can change.
It can end green card tax residency from the abandonment date, but it does not automatically end all US tax obligations. A 2025 filer may still need a dual-status return, Form 1040-NR, FBAR, Form 8938, Form 8854, or a state return.
Not for everyone. The I-407 exit tax issue generally arises for long-term residents who held a green card in 8 of the last 15 tax years and meet a covered expatriate test, such as the $2 million net worth test or failure to certify 5 years of compliance.
You generally file Form 8854 if you are a long-term resident who terminates US tax residency. For 2025 expatriations, failure to file a required Form 8854 can carry a $10,000 penalty unless reasonable cause applies.
Yes, but not as a lawful permanent resident. Depending on nationality and travel purpose, you may need an ESTA under the Visa Waiver Program, a B-1/B-2 visitor visa, or another visa category, and admission is still decided at the port of entry.
An expired green card does not automatically prove that lawful permanent resident status or US tax residency ended. If no written abandonment, administrative termination, or judicial termination occurred, the IRS may still treat the green card test as continuing for the relevant tax years.
No. The phrase I 407 US Form usually refers to the same USCIS abandonment document, but the official name is Form I-407, Record of Abandonment of Lawful Permanent Resident Status.
No. The I 407 abandonment Forms can be confusing, but USCIS uses 1 main abandonment Form: Form I-407. Related tax filings, such as Form 8854 or Form 1040-NR, are separate IRS Forms.
