What are my responsibilities as a green card holder if I have been absent from the United States for a long period of time?

As a green card holder, you generally are required to file a U.S. income tax return and report worldwide income no matter where you live.

However, if you surrender your green card or the U.S. Citizen & Immigration Service determines that you have abandoned your green card and it is taken away from you, you will need to follow the nonresident alien requirements for filing a Form 1040NR, a U.S. Nonresident Alien Income Tax Return.

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