Dear Editor:

In the March 29, 2004 edition of Siskind's Immigration Bulletin a question was asked dealing with a green card that was renewed the previous year.  The writer went on to say that he "used (sic) to file tax returns initially but was advised that it is not needed since I have no earned income in US."  The writer indicated that his last filing was sometime before or after 1995.  Furthermore, he has an online stock brokerage account in the US and that he has been using this actively since 2001 along with other equity and brokerage accounts.  In addition, he travels for business and pleasure 2-3 times per year in and out of the US (mainland, Guam, Saipan).  He thought by visiting a US territory every 6 months, he was safe to hold his green card and questioned his status.

The response was that he should be concerned about his green card status and he could likely be stopped at the border and given problems. The response went on to say that it is very possible he could be found to have abandoned his permanent residence in the US.  In short, he needs to document that he made the US. his primary place of residence....  You strongly recommended that he consult with an immigration lawyer to assess his case.

I also suggest he consider talking to a tax lawyer about his status. If an alien has a green card, the alien is a resident and taxed on his or her worldwide income wherever earned, just as if the alien was a US citizen.  A resident alien for tax purposes is defined as an individual who has been lawfully admitted to the US for permanent residence as well as someone who meets the substantial presence test.  An alien is a lawful permanent resident (for IRS purposes) if he/she has been lawfully admitted to the U.S. for permanent residence in accordance with US Citizen and Immigration Services (USCIS) laws and that status has not been "administratively or judicially determined to have been abandoned".  Therefore, if an alien has a green card that has not been revoked by USCIS or abandoned as determined by a court, for tax purposes the alien can be considered a US permanent resident no matter where he or she makes his or her home.  It appears from the limited information provided that the writer is also not in compliance with the US tax laws.

Sincerely,

Ronald P. Rivelli

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