Green card holders abroad
A green card keeps you in the US tax system, wherever you live.
Lawful permanent residents are taxed like US citizens on worldwide income, even while living in the UK and even if the card has expired. Ending that status requires a formal step (Form I-407) and, for long-term residents, has exit-tax consequences.
Typical situations
- Moved to the UK with a green card still held
- Card expired but never formally abandoned
- Considering abandoning the card after 8 or more years
What is normally filed
- Form 1040 and FBAR
- Annually, as for citizens.
- Treaty tie-breaker (Form 8833)
- Possible for some green card holders resident in the UK, but it can be treated as abandonment for exit-tax purposes; this needs analysis first.
- Form 8854
- If you abandon the card after being a long-term resident (8 of the last 15 years).
What catches people out
- Expiry of the physical card is not the end of tax residency.
- Claiming treaty non-residence can start the expatriation clock.
- Streamlined is available to green card holders who meet the 330-day non-residency test.
FAQ
Questions we are asked
My green card expired years ago. Do I still file?
Yes, until you formally abandon it or it is revoked. Expiry alone does not change your US tax status.
Written by the US UK Expat Tax advisory team. Last reviewed 7 November 2026
Primary sources checked
General information, not personal tax advice. Rules and thresholds change; we confirm the position for your facts before any work.
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