When and how to file I-407

[Aussie_nomad1975]

Quick background. I am a Green Card holder living in the US and plan to return to Australia permanently in late December.

For tax reasons I have been advised to abandon my PR to ensure I am not treated as a US tax resident in 2022.

My question is how and when to file I-407 to ensure this. My understanding is that it can take over 60 days for USCIS to process. Does this mean if I mail it in late December before leaving the country it will be too late because the form won’t be processed until next year? Or is the date I sign the form the relevant one?

Alternatively could I just go ahead and mail it now while still in the US? Would that jeapardize my status in the event it’s processed before I leave? Or is the best strategy to do a quick trip to Canada and hand it over at a port of entry, before transiting on to my final destination in Australia?

I’m trying to get hold of a lawyer to be sure but any perspectives would be useful!

[newacct]

You can't file I-407 before you leave the US. According to I-407 instructions, it can only be filed by someone outside the US or at a port of entry, or someone who was admitted into the US in nonimmigrant status.

As long as you have proof that the mailed I-407 was received, you are no longer a resident alien for tax purposes from the date it was received.