Abandoning GreenCard - too late for citizenship?

[pedersen]

Hi there,

I'm a longterm resident of the USA, since 1999. In 2013 my parents in Denmark fell ill, and I had to return to my homeland to care for them. In 2014 I fell ill myself and 'signed in' as Danish resident again to be able to go to the doctors here. In 2015 I went back and forth between USA and Denmark a lot, I made most of my money in the U.S. and thus filed my taxes in the U.S. as usual. However, in 2016, I've been in Denmark for 10 months, the longest I've ever been outside of the USA since 1999. I've got some work in Denmark, the Danish tax authorities are charging me taxes here.

I was going to now abandon my Green card, but I wonder if it's too late to apply for American citizenship?

A few odd questions:

Fall 2015 Denmark allowed for dual citizenship. Would the fact that I signed up for residency in my native Denmark (where I was born and hold citizenship) and become tax liable here, by 2015, influence / hinder my ability to apply for US citizenship? If still possible, what steps are required?

I understand there's a treatise between Denmark and USA that may influence my tax liabilities, if I signed up to be a Danish resident for 2015, would that be the date I've abandoned my U.S. residency for tax purposes? Or is it the day I file the form I-407?

If there's no other way than to abandon my green card, I'm sitting with the forms I-407 and to IRS the 8854. Are there other forms to fill out?

Lastly, would it be possible to speak to a an advisor at immihelp to make sure I do everything correctly? The American Embassy in Denmark is not helpful.

Thanks much,
Lone

[newacct]

The problem for you applying for US citizenship is not anything to do with Denmark, but rather the continuous residence requirement. You must have "continuous residence" in the US for the last 5 years (or 3 years if married to a US citizen for 3 years) to qualify for naturalization. Normally a trip abroad of more than 6 months interrupts "continuous residence", causing you to have to start over from 0 again. But for a trip of between 6 months and 1 year (like you had), it is possible to overcome the presumption of interrupting continuous residence with strong evidence of ties to the US. If you returned to the US and applied, arguing you did not interrupt continuous residence, it is unclear whether they will determine in your favor or not.

Generally, it's the date you filed I-407 that is when you stop being a resident for US tax purposes.