Do green card holders file U.S. taxes while abroad?
How lawful permanent residents living outside the United States should review worldwide-income filing, residency, FBAR, and expatriation rules.
A lawful permanent resident may remain a U.S. resident for tax purposes while living abroad and may have a worldwide-income filing obligation. Leaving the United States, letting a card expire, or filing Form I-407 does not by itself answer the tax-residency or expatriation questions. Review immigration status, tax residency, treaty rules, and the date of any formal abandonment together.