Any individual with Legal Permanent Resident (LPR) status may file Form I-407 to formally abandon LPR status.
You can submit the I-407 by mail to USCIS or in person at the U.S. Embassy:
In person – If you have a visa appointment, please submit the completed I-407 form and Green Card (Form I-551) during the interview. If not, you may arrive at the Embassy at 13:00, Mondays through Fridays to submit the completed I-407. We will return a copy of your completed I-407 to you.
By mail – Include your signed I-407 form, the Green Card (Form I-551, Permanent Resident Card), a self-addressed stamped envelope, and a cover letter explaining your intent to abandon your LPR status.
If you are applying for a visa through the Interview Waiver Program, include the I-407 and supporting documents with the visa application package that you send to the Embassy.
The parent(s) or legal guardian(s) of an individual who is under 18 may file on behalf of the minor. If the minor is under 18, each parent, custodian, or legal guardian must sign the form and consent to the submission of the form. The minor does not need to be present, but the relationship and identity of the persons signing for the minor should be clear and certain.
Please show the copy of the I-407 to U.S. immigration officials when you arrive in the U.S. and mail a copy to the U.S. Internal Revenue Service. Abandoning your LPR status does not prevent you from immigrating to the U.S. in the future and may not relieve you of U.S. tax obligations. We advise you to consult with a tax attorney about your tax obligations. If you wish to immigrate to the U.S. in the future, please contact USCIS.