Form I-407, Explained

Form I-407, officially titled “Record of Abandonment of Lawful Permanent Resident Status,” is the government form used to voluntarily give up their U.S. green card and lawful permanent resident (LPR) status. Filing this form notifies U.S. Citizenship and Immigration Services (USCIS) that you no longer want to be a permanent resident of the United States. Once accepted, you lose all rights and privileges associated with your green card, including the ability to permanently live and work in the U.S.

Filing Form I-407 to abandon your green card is entirely voluntary, but it’s a serious decision that should not be taken lightly or made under pressure.

Why Would Someone Voluntarily Give Up Their Green Card?

There are many reasons for why someone might choose to give up their green card, including:

• Relocation abroad: Many green card holders decide to move permanently to another country, often for employment opportunities, family reasons, or lifestyle changes. If they no longer intend to reside in the U.S., maintaining a green card is unnecessary and can complicate future travel or immigration matters.
• Ending tax obligations: Green card holders are generally required to file U.S. tax returns and pay taxes on their worldwide income, regardless of where they live. By formally surrendering the green card, individuals can often end these tax obligations, though it is important to consult a tax professional to understand the full implications, including potential exit taxes for long-term residents.
• Seeking citizenship in another country: Individuals pursuing citizenship in a country that prohibits dual citizenship or foreign permanent residency may need to forfeit their U.S. green card to comply with that country’s naturalization laws.

In each case, filing Form I-407 allows individuals to formally close their ties to U.S. permanent resident obligations, but it also comes with serious legal and tax consequences that warrant careful consideration.

Consequences of Filing Form I-407

The decision to file Form I-407 is generally irreversible and should be made with careful consideration and professional advice, especially regarding tax and future immigration implications. Here’s what happens when you file Form I-407:

• Loss of Lawful Permanent Resident Status: By signing and filing Form I-407, you are voluntarily giving up your green card. This means you are no longer legally recognized as a U.S. permanent resident.
• Loss of Green Card Rights and Privileges: You lose all rights, privileges, and benefits associated with your green card, including the right to live and work in the United States.
• Impact on Reentry to the United States: After abandoning your LPR status, you cannot use your green card to re-enter the U.S. or claim any residency rights. If you wish to return to the U.S., you must apply for a visa (such as a tourist or work visa) or start the process for a new immigrant visa from the beginning. (Note: forfeiting your LPR status may not necessarily affect your ability to obtain a visa or another green card in the future, but approval is not guaranteed).
• Tax and Legal Implications: Once you abandon your LPR status, you are generally no longer subject to U.S. tax obligations as a resident alien, which can simplify your tax situation if you are moving abroad permanently. However, it doesn’t necessarily eliminate all potential U.S. tax liabilities. In addition, you may be subject to an expatriation tax, a special tax for leaving the U.S.
• Waiver of Hearing Rights: By signing Form I-407, you waive your right to a hearing before an immigration judge regarding your abandonment of LPR status. If you have any doubts or do not fully understand the consequences, consider seeking legal counsel before signing the form.

Impact on Future Sponsorship: Abandoning your green card can affect your ability to sponsor relatives for immigration or to access certain U.S. benefits in the future

Who Is Eligible to File Form I-407?

Any lawful permanent resident, regardless of age or how long they have held their green card, can file Form I-407 if they wish to voluntarily abandon their status.

• You can generally only file Form I-407 if you’re physically outside the United States.
  • In certain circumstances, you can file Form I-407 at a U.S. border, airport, or port of entry.
• For most minors (under 14) and adults who cannot sign the form themselves, a parent/legal guardian must sign and provide proof of relationship or guardianship.
  • In most cases, if a parent gives up their green card, any minor children in their custody are considered to have given up theirs too.

Sometimes, U.S. immigration officers or U.S. embassy officials can help complete Form I-407 during an in-person interview or through mail if someone decides to abandon their green card while speaking with them.

How to File Form I-407

To file Form I-407, follow the instructions below:

1. Obtain the form: Download the latest version of Form I-407 from the USCIS website.
2. Complete the form:
   • Accurately complete the form with your personal information, including your Alien Registration Number (A-Number) and, if applicable, your USCIS Online Account Number.
   • Surrender all USCIS-issued documents, including your Permanent Resident Card (green card), reentry permits, and refugee travel documents (if applicable).
   • Be sure to sign the form (or have a parent/guardian sign, if required); unsigned forms will be rejected.
3. Submit the form:
   • Individuals generally must submit Form I-407 by mail to the address listed on the USCIS Form I-407 webpage. Always check for the most up-to-date filing address.
   • In rare circumstances, you can submit Form I-407 in person to a U.S. consulate, embassy, or CBP officer.
4. Save a copy of the form: Keep a copy of your completed form and any correspondence for your records.

Cost of Filing Form I-407

There is no filing fee for Form I-407. It is free to submit.

Form I-407 Processing Timeline

After you submit Form I-407:

• You’ll receive a confirmation letter from USCIS, acknowledging receipt of the form.
• The form typically processes within a few months, depending on how and where you file. Processing delays may occur during periods of high volume or if documentation is incomplete.
• You’ll receive a second confirmation letter confirming your relinquishment of lawful permanent resident status.
• You must depart the United States or apply for another visa. You are considered to have abandoned your LPR status as of the date USCIS processes your form. Therefore:
  • If you’re in the U.S., you would generally need to depart the country or obtain another lawful status (such as a nonimmigrant visa) to remain legally.
  • If you are outside the U.S., the question of departure does not apply. But if you wish to reenter the U.S., you must apply for a visa.

Additional Considerations Before Filing Form I-407

Before you make the decision to file Form I-407:

• Know your rights:
  • Only an immigration judge can order removal of status, and you have the right to a hearing.
  • If you want to keep your green card, do not sign Form I-407, even if pressured at the airport or border. Signing is voluntary and has permanent consequences. Seek legal advice if you are unsure.
  • Form I-407 is final. Once you relinquish your green card, you must reapply from scratch if you wish to regain permanent resident status in the future.
• Consider future travel: Giving up your green card does not bar you from visiting the U.S. in the future, but you’ll need to apply for a nonimmigrant visa (if visiting temporarily) or an immigrant visa (if planning to move permanently).
• Understand your tax responsibility: You may still have U.S. tax obligations even after giving up your green card. It’s a good idea to speak with a tax professional if you have any questions regarding your tax situation.
• Weigh the potential impact on family: If your green card is tied to a family member or dependent’s status, understand that abandoning your green card could affect them, too.

Bottom Line

Filing Form I-407 is a serious decision with long-term consequences. Whether you’re relocating abroad, trying to simplify your tax situation, or navigating an increasingly strict immigration system, understanding your options is key.

It’s wise to consult with an immigration attorney or trusted expert before taking action.

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