Tax Law (Questions About Taxes)/Form 8854


am I correct in assuming that if an alien who has been a lawful permanent resident for less than 8 tax years surrenders his green card he/she does not have to file form 8854 since he/she is not considered to be a long-term resident? Thanks.

Yes, that is correct. To recap the instructions for Form 8854:

"You are a "Long Term Resident" (LTR)  if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year your status as an LTR ends. In determining if you meet the 8-year requirement, do not count any year that you were treated as a resident of a foreign country under a tax treaty and did not waive treaty benefits applicable to residents of the country."

As long as you followed the guidelines to terminate your long-term residency (i.e. green card) and were an LTR for less than 8 years, then the Form 8854 is not required. Please note that not renewing your green card does not equate to terminating your LTR

Best regards,

Tax Law (Questions About Taxes)

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Randall Brody, EA, MBA, CCP


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