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궁금증님이 2013-02-19 09:28:18.0에 쓰신글
>I am a permanent resident and currently I am working in Korea and plan to give up my green card this coming September. My only income this year is from my work in Korea and there is no income in US.
>
>Do I have to file a 2013 US tax return next March? If so, Do I report the income up to the date of giving up the green card (say September) or income for full 2013?
>
>Thanks.


“Do I have to file a 2013 US tax return next March?”=====> As you have a U.S. green card, you are a lawful permanent resident of the U.S. even i f you live in Korea. This means you are treated as a U.S. resident for U.S. income tax purposes and you are subject to U.S. tax on your world wide iincome from whatever source derived. Accord ingly, you must file your 2013 U.S. tax return UNLESS  there has been a final administrative or judicial determination that your lawful permanent resident status has been revoked or abandoned; your gross i ncome from wordl wide sources is less than the amounts that require a tax return to be filed; or  your U.S. residence status i s affected by an i ncome tax treaty. If you’ve surrendered your green card, this doesn’t necessarily mean that your status as a lawful permanent resident has changed. Your status will not change unless and until you get an official notice from the U.S. Citizenship and Immigration Service that there has been a final administrative or judicial determination that your green card has been revoked or abandoned. You can
contact the USCIS to check the status of your card.
“ If so, Do I report the income up to the date of giving up the green card (say September) or income for full 2013?”=======>As described above;. Generally, if you surrender your green card during the taxable year, 2013, as you said, your tax status as a resident alien will terminate on the last day of that calendar year 2013. However, if you can establish that, for the remainder of the calendar year, your tax home is in a foreign country or you maintain a closer connection to that foreign country than to the United States, your residency termination date will be the date you surrender your green card.If you are a resident of the United States HOWEVER, A green card holder is considered to be a resident of the U.S. for U.S. income tax purposes and is therefore subject to U.S. taxes on worldwide income. You generally will get a tax credit against either your U.S. taxes or your foreign income taxes, depending on your particular circumstances, so you will not be subject to double taxation.I guess you can talk to an intl tax repres at the IRS.





NOTE:Your tax responsibilities as a green card holder do notchange if you are absent from the U.S. for any periodof time. Your income tax filing requirement and possibleobligation to pay U.S. taxes continue until you eithersurrender your green card or there has been a final administrativeor judicial determination that your green card hasbeen revoked or abandoned. Therefore, even if the U.S.Citizenship and Immigration Service (USCIS) no longerrecognizes the validity of your green card because youhave been absent from the United States for a certainperiod of time or the green card is more than ten yearsold, you must continue to file tax returns until there hasbeen a final determination that is not subject to appealthat your green card has been revoked or abandoned.