(b) Lawful Permanent Resident— (1) Green Card Test. An alien is a resident alien with respect to a calendar year if the individual is a lawful permanent resident at any time during the calendar year. A lawful permanent resident is an individual who has been lawfully granted the privilege of residing permanently in the United States as an immigrant in accordance with the immigration laws. Resident status is deemed to continue unless it is rescinded or administratively or judicially determined to have been abandoned.
アメリカ大使館へ出向きINS Form I–407 “Abandonment of Lawful Permanent Resident Status”を、グリーンカードや再入国許可証と共に提出して受理されることが必須だ。