Form I-407 guide: Record of Abandonment of Lawful Permanent Resident Status

Wang Law Firm, LLC · David Wang, Managing Attorney · Attorney-reviewed · Updated October 2026

Form I-407's official name is the Record of Abandonment of Lawful Permanent Resident Status. It is administered by U.S. Citizenship and Immigration Services (USCIS), and it can also be handed to a U.S. Customs and Border Protection (CBP) officer at a port of entry. According to USCIS, the form is for people who have already voluntarily decided to give up their permanent resident status; once USCIS receives it, it updates its records to show that you are no longer a permanent resident.

Unlike other forms, the I-407 does not "apply" for a benefit. Instead, it records a decision at the "end" of the process: for example, you have moved back to your home country, no longer intend to make the United States your home, and want to formally end your green card status; or, returning to the United States after a long absence, a CBP officer asks whether you are willing to sign it. Two points are key to understanding it: signing is voluntary, and you should think through the immigration, family and tax consequences before signing.

At a glance

Item	Details
Official name	Form I-407, Record of Abandonment of Lawful Permanent Resident Status
Agency	USCIS (generally mailed to the I-407 receiving unit USCIS designates); it can also be handed to a CBP officer at a U.S. port of entry; in a few urgent situations, a USCIS international office or a U.S. embassy or consulate may accept it in person
Who files	The permanent resident (including a conditional resident) who has decided to voluntarily abandon status; for those aged 14 or younger, a parent or legal guardian signs to consent
When to file	There is no fixed deadline; after you make the decision to abandon status
Fee	Per the official USCIS fee schedule
Online filing?	Check the official USCIS page; the methods USCIS currently describes are by mail, or in person at a port of entry or, in a few situations, abroad
Common supporting materials	Permanent resident card (green card) and reentry permit (if any), handled as the form instructions direct
Official page	uscis.gov/i-407

Who might consider filing an I-407

Green card holders who have returned to their home country or moved to another country and no longer plan to make the United States their long-term residence, and who want to formally end their status to avoid continuing uncertainty later on, for example in travel and tax matters.
People applying for certain visas or positions incompatible with permanent resident status: for example, those applying for an A (diplomatic) or G (international organization) visa; the USCIS page notes that such people may urgently need proof of abandonment.
People returning to the United States after a long absence whom a CBP officer asks to sign an I-407: be especially careful in this situation; see below.
Minors: according to USCIS, for permanent residents aged 14 or younger, a parent (or custodial parent) or legal guardian must sign to consent and attach proof of the parent-child or guardianship relationship. When parents move abroad, whether to abandon status for a child should be evaluated separately.

In the following situations you usually should not sign hastily:

You still intend to live in the United States and have only stayed abroad for an extended time for temporary reasons such as work, caring for family, a pandemic or illness;
You hold a valid reentry permit, or have strong evidence that you have always maintained an intent to return;
You are preparing to naturalize or to file immigration petitions for your children, and keeping your status affects those plans.

Legal background: when status is "abandoned"

Permanent resident status can be lost through "abandonment." Whether you have abandoned it depends legally mainly on your intent and the totality of the circumstances; there is no rule that "coming back once a year keeps you safe." Signing an I-407 is the most direct and formal way to express an intent to abandon, but even without an I-407, an immigration officer or immigration judge may find, based on your actual circumstances, that you have abandoned your status.

Several rules relate to long absences from the United States:

Absences of one year or more: without a reentry permit, a green card generally can no longer be used as an entry document to return (8 CFR 211.1), and you will very likely be considered to have abandoned your status at entry.
Reentry permit: must be applied for on Form I-131 while you are in the United States, before you depart, and is generally valid for up to two years. It is an entry document for returning and also evidence that you do not intend to abandon your status, but it is not absolute protection. See Reentry permits and long absences.
SB-1 returning resident visa: if you have stayed abroad for more than one year or beyond the validity of your reentry permit, and you remained abroad for reasons beyond your control, you can evaluate applying for an SB-1 through the DS-117; review is strict.
Absences shorter than one year: these are not necessarily safe either. If you effectively "live abroad and come back occasionally" over a long period, your status may still be questioned.

For more on assessing travel risks, see Traveling abroad as a green card holder and the Green card travel risk check.

What to do if you are asked to sign an I-407 at entry

Some green card holders returning after a long absence are asked by a CBP officer to sign an I-407 during inspection. You should know:

Signing is voluntary, and you can refuse. The USCIS page makes clear that the form is for a "voluntary" decision to abandon status. A CBP officer cannot take away your permanent resident status on his or her own judgment alone.
You have the right to have an immigration judge decide. The I-407 itself states that the signer understands he or she has the right to a hearing before an immigration judge on the question of status, and that signing waives this right. If you believe you have not abandoned your status, you can decline to sign; CBP then decides whether to refer the case to immigration court, where a judge decides, and the government bears the corresponding burden of proof.
What may happen: the officer may hold your green card, give you related documents, or arrange further proceedings (such as deferred inspection or a notice to appear). Keep every document you receive, note the time and the officer's information, and consult a lawyer as soon as possible.
Do not sign a document you do not understand under pressure. Stay calm and answer questions truthfully. If you have truly decided not to make the United States your home, you can sign voluntarily; if you still want to keep your status, do not sign just because "signing will get you through faster."

Strategy in immigration court proceedings is a specialized area; seek help from a lawyer experienced in that field.

Tips for completing the form

The I-407 is short, but every item has legal significance:

Personal information: your name, A-Number, date of birth, and the date and place you obtained permanent resident status, consistent with your green card.
Reason for abandoning status: the form asks you to select or explain why you are abandoning status. Answer truthfully; do not write something untrue just to "make it look reasonable."
Declaration and signature: you confirm that you are abandoning status voluntarily, that you know you have the right to a hearing before an immigration judge, and that you waive that right. USCIS states that unsigned forms will be rejected.
Minors and adults who lack capacity: for those aged 14 or younger, a parent or legal guardian signs to consent and attaches proof of the relationship; for adults who lack capacity, a legally appointed guardian signs and attaches proof of guardianship.
Green card and reentry permit: return only documents issued by USCIS (such as the green card and reentry permit); do not attach other documents such as a driver's license or Social Security card.
Form edition: download the current edition from the official website before filing; all pages must come from the same edition, with the edition date and page numbers in the footer fully visible. Missing pages or mixed editions may lead to rejection.

How to file

According to the current instructions on the USCIS page:

By mail (the general method): whether you are inside or outside the United States, you generally mail it to the I-407 receiving unit at USCIS's Eastern Forms Center in Williston, Vermont (Eastern Forms Center, Attn: I-407 Unit). The addresses differ for the U.S. Postal Service and courier services, so choose according to the official page;
At a port of entry: you can hand it to a CBP officer;
In person abroad (in a few situations): if you urgently need proof of abandonment, for example to apply for an A or G visa, a USCIS international office, or a U.S. embassy or consulate where there is no USCIS office, may accept it in person.

Follow the current instructions on the USCIS I-407 page for the filing address and method. After filing, keep the confirmation copy returned by USCIS or CBP; you may need it later when applying for visas or handling tax matters.

Consequences of signing

Immigration consequences

Your permanent resident status ends. Your green card and reentry permit can no longer be used for entry.
Future U.S. visits require a separate visa (or use of the Visa Waiver Program if eligible). Holders of a People's Republic of China passport generally must apply for a visa such as a B-1/B-2. Having previously held a green card and lived in the United States for a long time may make the consular officer look more closely at whether you have immigrant intent, so be ready to show your ties to your country of residence; see DS-160 and 214(b) refusals.
Your residence time no longer counts toward naturalization. If you obtain a green card again in the future, the residence period required for naturalization starts over.
It does not in itself affect your eligibility to immigrate again: signing an I-407 is not a ground of inadmissibility, and if you qualify in the future you can obtain a green card again through a new immigrant petition, but you must go through the full process again.
Family members and sponsorship: for an I-130 you filed for a relative as a green card holder, once your permanent resident status ends, an approved petition is automatically revoked under 8 CFR 205.1(a)(3)(i)(J), and a pending one generally can no longer be approved. If family members are still waiting for their priority dates, be sure to evaluate this before signing.

Tax consequences

The USCIS page states that, under section 6039G(d)(3) of the Internal Revenue Code, USCIS provides your name and filing date to the Internal Revenue Service (IRS).
Green card holders generally file taxes as U.S. tax residents. The date you formally abandon status is relevant to when you stop being a U.S. tax resident.
If you were a permanent resident in at least 8 of the last 15 tax years (a "long-term resident" under the tax law), abandoning status may trigger the U.S. tax law's "expatriation" rules, which involve reporting obligations, and some people may owe an expatriation tax.
These issues should be evaluated by a professional familiar with U.S. international tax; we recommend getting tax advice before signing an I-407.

How the I-407 differs from related forms

Form	Purpose	Relationship to the I-407
I-407	Records voluntary abandonment of permanent resident status	—
I-131 (reentry permit)	Applied for before departure, for green card holders returning after a long absence	The opposite purpose: used to show you do not intend to abandon status
DS-117 / SB-1	Returning resident visa for those who stayed abroad too long for reasons beyond their control	Considered when you no longer have a valid entry document but still want to keep your status
I-90	Renewing or replacing a green card	Only replaces the card and does not change status; those abandoning status do not need to renew
N-400	Application for naturalization	After signing an I-407, prior residence time no longer counts toward naturalization

FAQ

If I don't sign an I-407 and simply don't return to the United States, will my green card expire automatically?

The law sets no specific date on which status "automatically expires," but living abroad long term, or being away for more than a year without a reentry permit, will usually lead to a presumption that you have abandoned your status, and the green card can no longer be used as an entry document. Whether you need to formally sign an I-407 depends on whether you need a clear abandonment date for visa, tax or other purposes.

Can I change my mind after signing an I-407?

The I-407 is a formal record of voluntary abandonment and is generally hard to withdraw once signed. If you signed under duress, without being told your rights, or without understanding the contents, whether any remedy is available must be evaluated by a lawyer case by case. Think it through carefully before signing.

What if the officer at entry says "If you don't sign, you can't come in"?

You have the right to refuse to sign and to ask that an immigration judge decide. The officer may take steps such as holding your green card or arranging further proceedings, but that does not mean your status has been taken away. Keep your documents and contact a lawyer as soon as possible.

After giving up my green card, can I come to the United States on ESTA or a tourist visa?

You can apply for a visa or use the Visa Waiver Program (if your nationality qualifies) like any other foreign national. Holders of a People's Republic of China passport generally must apply for a visa and must show that the trip is a temporary visit and that they will leave on time.

Do my children have to give up their green cards too?

Not necessarily. Each person's status is independent, and for children aged 14 or younger, a parent or guardian must sign to consent to abandonment. If a child may come back to the United States to study or work in the future, whether to keep the child's status should be evaluated separately based on actual living arrangements.

Is there a fee to file an I-407?

Fees are as set in the official USCIS fee schedule; check the current information in the USCIS fee schedule before filing.