FATCA FAQs - Issues Involving U.S. Green Card Holders

FATCA related FAQs involving U.S. Green Card Holders. See KB2601 for other FATCA related FAQ topics.

Q1: I have a U.S. Green Card but am not a U.S. taxpayer. What additional information or documentation do I need to provide to ensure you can accept my Form W-8BEN?
 

A1: In general, all U.S. Green Card holders are U.S. taxpayers, even if they do not live in the United States (and even if their Green Card has expired or is otherwise invalid). In general, a U.S. Green Card holder cannot provide Form W-8BEN, and must provide Form W-9 instead. If you are a former U.S. Green Card holder who gave up your U.S. Green Card, you will need to provide a copy of your Form I-407 (Record of Abandonment of Lawful Permanent Resident Status.
 

 

Q2: I used to have a U.S. Green Card but gave it up. What additional information or documentation do I need to provide to ensure you can accept my Form W-8BEN?
 

A2: You will need to provide a copy of your Form I-407 (Record of Abandonment of Lawful Permanent Resident Status).
 

 

Q3: I have a U.S. Green Card but it expired. I received notification asking me provide a reasonable written explanation as to why I am a non-U.S. taxpayer despite having a Green Card. I responded that my Green Card is expired but received an email saying my response was insufficient to resolve the issue. Why?
 

A3: Even if your Green Card has expired for immigration purposes (that is, you cannot use it to enter the United States), tax rules, generally, provide you remain a U.S. taxpayer until you formally renounce your U.S. Green Card. Generally, a U.S. Green Card holder cannot provide Form W-8BEN, and must provide Form W-9 instead. If you did formally renounce your US Green Card, please provide a copy of your Form I-407 (Record of Abandonment of Lawful Permanent Resident Status).
 

 

We do not provide tax advice. Please consult your tax advisor for advice in completing tax forms and determining your taxpayer status.

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