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Tax Law (Questions About Taxes)/Tax liability for relinquishing of LPR status


Dear Mr. Zemelman,,

I have been an LPR since June 2010 and have filed my tax returns for the year 2010, but failed to do so for the years 2011 & 2012.

I now wish to relinquish my Green Card, do I have any liability under Form 8854?  Also, how do I deal with non filing for the previous 2 years?

Thanks a lot for any information,

F. Shalan

Dear Fawaz,

In order to relinquish Green Card, you need to have 5 years of tax returns completed before you submit form 8854. You should also present FBAR reports for the preceding 6 years.

You have to file 2011 and 2012 tax returns, pay tax due and penalties (if any) in order to form 8854 to be accepted.

Please see for details.

Hope this helps,

I.J.Zemelman, EA

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IJ Zemelman, EA MBA


I am an IRS-authorized EA and principal of a Tax Preparation firm focusing on U.S. Expatriates. We specialize in all tax issues faced by American citizens living abroad - such as foreign earned income, tax treaties, foreign spouse, etc. Visit our website - - for more information.


18 years professional tax experience, 12 with expatriate taxes.

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MBA from Zicklin School Of Business, IRS Enrolled Agent

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