FlagSageLong-term resident (US expatriation rules)
Glossary term
For the US expatriation tax, a long-term resident is someone who was a lawful permanent resident (green card holder) in at least 8 of the last 15 tax years ending with the year that status ends.
The Form 8854 instructions say years in which the person was treated as a resident of a treaty country, without waiving treaty benefits, do not count toward the 8 years. The IRS says the expatriation tax rules apply to long-term residents who end their US resident status in the same way they apply to citizens who renounce.
The instructions list the events that end long-term residency: filing Form I-407 to abandon status voluntarily, a final order of abandonment, a final removal order, or starting to be treated as a resident of a treaty country under the applicable procedures. The IRS expatriation page adds that treaty residence counts when the person does not waive treaty benefits and notifies the IRS on Forms 8833 and 8854.
A long-term resident who ends status files an initial Form 8854 and is a covered expatriate if any of the three tests applies. See green card holders abroad.
Not to be confused with
- Covered expatriate. Long-term resident describes how long someone held a green card; covered expatriate describes whether the exit tax applies when that status ends.
- Permanent residence. Permanent residence is the immigration status itself; long-term resident is a tax label based on how many years it was held.
Sources
- Instructions for Form 8854 (2025)Official guidance
- Expatriation taxOfficial guidance
- Publication 519 (2025), U.S. Tax Guide for AliensOfficial guidance
Related
- Countries covered
- General
- Sources
- 3 sources
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 9, 2026