Last year of U.S. residency

[Figs]

Any opinions on the following?

Is a former green card holder, who only held the green card for three years (not a long-term resident), required to File Form 8854 to formally terminate her U.S. residency?

If not, is the statement described in Publication 519 under "Last Year of Residency" sufficient enough to establish the termination of her residency?

[nelsona]

so long as you do not meet other criteria of a long-term resident, ie. if you spent many years in US before getting GC, you should be fine following the steps poutlined for departing aliens.

I would point out however that you should provide proof of your GC resciision, as merely letting your GC expire (or 'handing it back' when you leave0 does not get you off the hook from IRS.

Your last day of presence in the United States on which you are considered to be a lawful permanent resident of the United States is the residency ending date under the immigration laws of the United States. However, green-card holders who reside outside the United States are still considered to be resident aliens of the United States for tax purposes unless such persons: (1) voluntarily turn in their green cards to USCIS and renounce their U.S. immigrant status; (2) have their immigrant status administratively revoked by USCIS; or (3) have their immigrant status judicially revoked by a United States federal court.

So you need to provide proof of 91) or (2) above.