Form I-407 carries significant legal implications for individuals renouncing their status as lawful permanent residents (LPRs) of the United States. It affects their ability to obtain future U.S. visas, their tax obligations, and any associated family-based immigration applications.
Impact on Future Visas
When someone submits Form I-407 and relinquishes their lawful permanent resident status, it can impact future visa applications. The U.S. Department of State may view this abandonment as a change in the individual’s ties to the United States, which can influence the assessment of nonimmigrant visa applications. Specifically, consular officers might scrutinize their intent to return to their home country more carefully.
The act of abandoning LPR status through Form I-407 may alter an individual’s tax responsibilities. They are no longer considered a U.S. resident for tax purposes after the effective date of abandonment. This means they are no longer subject to U.S. tax on their global income. However, certain tax consequences may arise, such as the need to comply with exit tax provisions if the individual qualifies as a covered expatriate.
Submitting Form I-407 can also affect family-based immigration applications. If the LPR has filed petitions for family members to immigrate to the United States, these petitions may be canceled as a result of the LPR’s status abandonment. Immediate relatives (spouses, children, and parents) of the individual may find their route to U.S. residency disrupted if reliant on the petitioner’s LPR status.