Green card
People who once had U.S. permanent residence status ("green card holders") may also face similar tax issues as accidental citizens, combined with similar unawareness of their status. Green card holders generally have the same U.S. tax filing obligations as U.S. citizens, regardless of their actual residence. Many green card holders later emigrated from the U.S. and let their green cards expire, believing that since they were no longer entitled under immigration law to live in the U.S., they also correspondingly had no further tax obligations. However, provides that a green card holder's tax obligations do not end until a formal administrative or judicial determination of abandonment of U.S. residence; this generally requires the green card holder not just to move out of the United States, but to file Form I-407 with United States Citizenship and Immigration Services. About eighteen thousand people per year file this form, but it is likely that many more green card holders moving out of the U.S. are unaware that this procedure is required.