본인이 포기하거나 미정부에서 취소시켰거나 둘다 해당합니다.
IRS Publication 519. U.S. Tax Guide for Alien
Expatriation Tax
* Long-term resident (LTR) defined.
You are an LTR if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year your residency ends.
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지난 15년 중 8년 이상 영주권자 신분인 경우.
한인 신문에서 “지난 15년 중 8년 이상을 미국에서 거주한 영주권자”라는 설명을 보았는데,
규정에는 미국에 거주한 기간이 아니라 영주권자이었던 연도수를 기준으로 되어 있습니다.
* Former LTR. You are considered to have terminated your long-term residency on the earliest of the following dates.
1. The date you voluntarily relinquished your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U.S. consular or immigration officer.
2. The date you became subject to a final administrative order that you abandoned your lawful permanent resident status (or, if such order has been appealed, the date of a final judicial order issued in connection with such administrative order).
3. The date you became subject to a final administrative order for your removal from the United States under the Immigration and Nationality Act.
4. If you were a dual resident ….