Address Reporting, Taxes, Re-entry, and Citizenship Preparation Often Missed by New Permanent Residents
The day you hold your green card in your hand feels like the end of a long process. However, for a green card holder, that day also marks the beginning of new obligations. It takes longer to maintain permanent residency than to obtain it, and habits formed in the first year can carry over to a citizenship application five years later. While the process of obtaining permanent residency is relatively well-known through lawyers or document guides, what to do after receiving the card is surprisingly less often explained. As a result, people sometimes overlook minor obligations, which later escalate into significant problems. We will outline what new permanent residents often miss, step-by-step, starting immediately after receiving the card.
Report address change within 10 days of moving.
“Section 265 of the Immigration and Nationality Act (INA) requires permanent residents to report a change of address to immigration authorities within 10 days of moving.”
The most trivial-seeming yet most frequently overlooked obligation is address reporting. Permanent residents must notify the U.S. Citizenship and Immigration Services (USCIS) of their new address within 10 days each time they move within the United States. The report is made on a form called AR-11, and it's fastest to handle it directly through your USCIS online account.
There are reasons why this report should not be taken lightly. If important notices, such as green card renewals or citizenship interviews, are sent to an old address, you may miss deadlines without ever receiving them. There is no guarantee that mail forwarding services will deliver all notices from immigration authorities. If your family is moving together, each person needs to file a report, and parents must file on behalf of their minor children. The filing itself is free and takes only a few minutes. Filing online leaves a processing record, so saving the confirmation screen or number will make it easier to prove you filed later.
Taxes are now for ‘residents'.
“The IRS considers green card holders as tax residents, requiring them to report their worldwide income, including income earned outside the United States.”
Once you obtain permanent residency, your tax filing status changes. Permanent residents are classified as ‘residents" for tax purposes, regardless of how many days they actually spend in the United States. They are required to report income earned abroad, including in Korea, to the US. The general principle is to file your federal income tax return (Form 1040) by the deadline each year.
Tax filing is more than just a duty to pay taxes; it's also connected to maintaining your permanent residency. If a permanent resident completely fails to file taxes or declares themselves a ‘non-resident," immigration authorities may suspect that the individual has abandoned their intention to reside permanently in the United States. In fact, filing a non-resident tax form has, on occasion, been interpreted as evidence of abandoning permanent residency later on. If you still have income or assets remaining in South Korea, it is safest to consult with a tax professional to review your situation before tax issues in both the U.S. and South Korea become complicated.
In addition to taxes, you should also be mindful of reporting foreign financial accounts. If the total balance of your bank accounts or financial assets in Korea has exceeded USD 10,000 at any point during the year, you must separately file a Foreign Bank and Financial Accounts Report (FBAR). This is a system for reporting the mere existence of an account, even if you have no income, and failure to do so can result in significant penalties. This is a part that new permanent residents who have settled in the United States often overlook, especially if they still maintain accounts or real estate in Korea. Furthermore, in the first year of receiving permanent residency, you may only be considered a tax resident for a portion of the year, which can alter your filing method from the usual. Therefore, it is safer to seek professional assistance for your initial filing.
Travel is free, but there are rules.
“According to USCIS guidance, a continuous stay abroad of more than 6 months can break the ‘continuous residence” necessary to maintain lawful permanent resident status and apply for citizenship.”
Permanent residents can travel abroad freely, but there are rules regarding their time away. Short trips are not an issue. However, if you leave the U.S. for more than six months at a time, your intention to remain a resident may be questioned at immigration, and it can jeopardize the ‘continuous residence" required for citizenship. Leaving for more than a year significantly increases the risk of being considered to have abandoned your permanent residency.
If a long stay abroad is unavoidable, you can prepare in advance. If you have to leave the United States for more than one year (Re-entry Permits are valid for up to two years), it is advisable to obtain a Re-entry Permit (Form I-131) before leaving. However, it is important to remember that even with a Re-entry Permit, it does not count towards the required residency days for naturalization. Days spent outside the United States are not included in the residency days for naturalization. If you must leave for more than one year, individuals who qualify under specific provisions of the law, such as those employed by the U.S. government or engaging in certain religious activities, may preserve their residency for naturalization purposes by filing Form N-470. However, this is not an option available to all permanent residents, so you must consult with an attorney to confirm your eligibility.
There are also things to be aware of at immigration. When returning after a long period of absence, you may be asked to sign a Form I-407, Abandonment of Lawful Permanent Resident Status, at the airport. However, the abandonment of your permanent resident status must be voluntary, and if you do not wish to abandon it, you have the right to refuse to sign and argue your case before an immigration judge. If you sign on the spot out of confusion, you could end up relinquishing the permanent residency you worked hard to obtain, so you should be cautious.
Card Management and Selective Service
“Immigration and Nationality Act (INA) Section 264 requires lawful permanent residents 18 years of age and older to have their valid alien registration card in their possession at all times.”
Managing your Green Card itself is also something to take care of in the first year. Green Card holders aged 18 and over must always carry a valid card. Most Green Cards are valid for 10 years, so it's a good idea to check the expiration date in advance. Renewal can be applied for using Form I-90 starting 6 months before expiration. Starting September 2024, USCIS will automatically extend the card's validity period by 36 months with just the I-90 renewal receipt, allowing it to be used for employment or travel even during processing delays.
Those who received a conditional permanent resident card through marriage have an additional requirement. They must apply to remove conditions using Form I-751 within 90 days before their card expires. Missing this deadline can cause immigration status issues. Meanwhile, male permanent residents between the ages of 18 and 25 must register with the Selective Service. Registration is mandatory and failing to do so can negatively impact future citizenship applications. If your name or personal information has changed, or if you have lost your card, you will apply for a replacement card using the same Form I-90.
The citizenship clock has already started ticking.
“Under USCIS guidelines, a typical naturalization application requires 5 years of lawful permanent residency and at least 30 months (913 days) of physical presence in the United States during that period.”
The day you receive your green card, the clock starts ticking towards citizenship. Most green card holders can apply for naturalization after five years, and this period is shortened to three years if you are married to a U.S. citizen and living with your spouse. However, you must have `continuously resided` in the United States throughout that period and have actually spent more than half of the total period in the U.S. For the five-year path, this is a minimum of 30 months (913 days), and for the three-year path with a U.S. citizen spouse, it is a minimum of 18 months. Becoming a citizen brings about significant changes. You are freed from the risk of deportation, you have less to worry about losing your status if you stay abroad for extended periods, and your ability to sponsor parents or siblings expands. This is why the five or three-year wait is meaningful.
Simply filling time does not grant citizenship. Naturalization comes with requirements such as basic English proficiency, a civics test on U.S. history and government, and ‘good moral character.’ This moral character is typically assessed based on a certain period before application, so faithfully paying taxes and living lawfully during your period of permanent residency is also preparation for citizenship.
These requirements are much easier to manage if you keep them in mind from the very first year. If you're aiming for citizenship, it's advisable to carefully plan long-term stays abroad and diligently collect immigration records and proof of residency. It's much more reassuring to organize tax filings, residency records, and travel histories from the beginning, rather than scrambling to find documents when you apply five years from now.
Closing remarks
Permanent residency is not a status that is completed the moment it is received, but an identity that is maintained through management. Here's a summary of what to take care of in the first year. If you move, report your address within 10 days, file taxes as a resident each year, and carefully plan any stays abroad exceeding six months. Always carry your permanent resident card, keep track of its expiration date, and for those applicable, do not forget to register for Selective Service and the I-751 deadline for conditional permanent residents. If you are considering citizenship, start collecting your entry and exit records from the beginning. None of these are difficult tasks when done individually, but if overlooked, they can cause problems in five years. If any of these are confusing for your situation, it is best to confirm with an immigration attorney now, rather than after a problem arises.
Disclaimer: This column is for general information purposes only and is not legal advice for your specific case. You should always consult with an attorney who specializes in immigration law for your individual case.
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