This page is general information, not legal advice. Giving up permanent residency is hard to undo, and it can have tax consequences. Talk to a licensed US immigration attorney, and to a tax professional who handles US expatriation, before you sign.
Quick summary: Form I-407 records that you are voluntarily giving up US permanent residency. It is free ($0 on the USCIS fee schedule dated 09/09/26). You can mail it to USCIS in Lee’s Summit, Missouri, or hand it to CBP at a US port of entry. Embassies take it in person only in very rare cases. Signing it waives your right to a hearing before an immigration judge. Minor children in your custody generally lose their status too. USCIS tells the IRS, and long-term residents (8 of the last 15 tax years) may face the expatriation tax rules. Checked September 23, 2026.
Many Guatemalans who return home for good still carry a green card they will never use again. Form I-407 is the formal way to close the file. This page covers what it does, how to file it from Guatemala, and the one trap people miss: the tax side.
What Form I-407 is
USCIS describes it in one line: “Use this form to let us know you are voluntarily abandoning your status as a lawful permanent resident (LPR) of the United States.”
The instructions say who it is for: “Form I-407 is used by lawful permanent residents who are outside the United States or at a port of entry who want to abandon their LPR status.” The instructions add that DHS officials and State Department consular officers also use it to record abandonment of LPR status during an in-person interview or by correspondence.
The right you give up by signing
This is the most important line in the instructions: “By signing Form I-407, you waive the right to a hearing before an immigration judge who would decide whether you abandoned your LPR status.”
If you did not sign, and the government believed you had abandoned residency, you would be entitled to a hearing. The instructions list the rights you would have there, including the right to be represented and the right “To require that DHS prove by clear, unequivocal, and convincing evidence that you have abandoned your lawful permanent resident status”. Signing gives all of that up.
This is why an I-407 should be a decision, not a reflex. If you are not sure you want to give up your status, get advice from a licensed immigration attorney before signing.
How to file from Guatemala
| Route | When it applies | Source |
|---|---|---|
| Mail to USCIS | The standard route from abroad | USCIS I-407 page |
| US embassy or consulate, in person | “In very rare circumstances”, if you need immediate proof | USCIS I-407 page |
| CBP officer at a US port of entry | When you are arriving in the US | USCIS I-407 page |
The mailing address USCIS publishes (for USPS, FedEx, UPS and DHL): USCIS, Attn: I-407, 7 Product Way, Lee’s Summit, MO 64002.
On the in-person option, USCIS writes: “In very rare circumstances, a USCIS international field office or U.S. embassy or U.S. consulate without a USCIS international field office may allow you to submit a Form I-407 in person if you need immediate proof that you have abandoned your LPR status.” It adds: “The most common need for an expedited application is to apply for an A or G visa.” For most returning Guatemalans, mailing is the route.
What goes in the envelope
- The signed form. “We will reject any unsigned form.”
- Your green card and travel documents. The instructions say: “Submit all Permanent Resident Cards, reentry permits, and/or refugee travel documents in your possession.” If you no longer have the card, the form asks why and asks you to sign a certification.
- Nothing else. USCIS says “Only surrender documents issued by USCIS” and “Do not submit any other documents such as a state-issued driver’s license or a Social Security card.”
Keep a copy of everything you send.
Children: their status can go with yours
The instructions are clear: “Generally, if a parent abandons LPR status, any minor children in that parent’s custody will also have abandoned their LPR status.” A parent or guardian can also file a separate I-407 for a minor, with proof of the relationship or guardianship. For a child aged 14 or younger, a parent or legal guardian must sign.
If one of your children plans to study or live in the US, get advice before you file. If some of your children were born in the US, bringing US-born kids back to Guatemala covers their Guatemalan paperwork.
The tax side: USCIS tells the IRS
USCIS says: “If you file this form with us, we will provide your name and the filing date to the Internal Revenue Service.” It adds a warning: “There may be significant income tax consequences when you are no longer a lawful permanent resident, such as being subject to an expatriation tax.”
Are you a long-term resident?
The IRS expatriation rules apply to long-term residents (LTRs). The Form 8854 instructions define them: “You are an LTR if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year you are no longer treated as a lawful permanent resident.”
Are you a covered expatriate?
On its expatriation tax page, the IRS lists three tests. Meeting any one makes you a covered expatriate:
| Test | Threshold published by the IRS |
|---|---|
| Average annual net income tax, 5 years before expatriation | Above an inflation-adjusted amount: $201,000 for 2024 and $206,000 for 2025 |
| Net worth | “Your net worth is $2 million or more on the date of your expatriation or termination of residency.” |
| Tax compliance | “You fail to certify on Form 8854 that you have complied with all U.S. federal tax obligations for the 5 years preceding the date of your expatriation or termination of residency.” |
The IRS page does not yet list the 2026 income-tax threshold. Check the current Form 8854 instructions for the year you file.
If you are covered, the IRS explains that “IRC 877A imposes a mark-to-market regime, which generally means that all property of a covered expatriate is deemed sold for its fair market value on the day before the expatriation date.” Part of the gain is excluded, and “For calendar year 2025, the exclusion amount is $890,000.”
The third test can catch people who are neither rich nor high earners. Someone who spent years in the US and never filed, or filed incompletely, may not be able to certify five years of compliance. Our guide to US tax obligations after returning to Guatemala covers the basics. For the expatriation filing itself, use a tax professional.
Before you file: things you cannot easily undo
- US benefits. If you receive or expect US Social Security, read receiving a US pension in Guatemala first. It covers how payments work for people living in Guatemala who are not US citizens.
- Future plans. An I-407 ends residency. If you are unsure, you may want to keep your status alive instead. See how long a green card holder can stay in Guatemala.
- Guatemalan documents. If you are moving back, make sure your DPI and passport are current. Start with renewing your DPI from the USA and the returning to Guatemala checklist.
Official sources (checked September 23, 2026)
- USCIS — Form I-407, Record of Abandonment of Lawful Permanent Resident Status and its instructions (edition 09/25/24)
- USCIS — Fee Schedule, Form G-1055 (edition 09/09/26)
- IRS — Expatriation tax
- IRS — Instructions for Form 8854
More for Guatemalans in the United States: diaspora services hub · dual nationality · find your consulate
Frequently Asked Questions
What is Form I-407?
Form I-407, Record of Abandonment of Lawful Permanent Resident Status, is how you tell USCIS you are voluntarily giving up US permanent residency. USCIS says it will update its records to show you are no longer a permanent resident. General information, not legal advice.
How much does it cost to give up a green card?
Nothing to USCIS. The USCIS fee schedule (Form G-1055, edition 09/09/26) lists Form I-407 at $0. The possible cost is on the tax side: USCIS warns there may be significant income tax consequences, including an expatriation tax for some long-term residents.
Where do I send Form I-407 if I already live in Guatemala?
USCIS says to mail it to its Lee’s Summit, Missouri facility (USCIS, Attn: I-407, 7 Product Way, Lee’s Summit, MO 64002). In very rare cases a US embassy may accept it in person if you need immediate proof. You can also hand it to a CBP officer at a US port of entry.
Does giving up my green card affect my children's green cards?
Possibly. The I-407 instructions say that, generally, if a parent abandons permanent resident status, any minor children in that parent’s custody will also have abandoned theirs. Get advice before filing if your children plan to stay in the US.
Will the IRS find out?
Yes. USCIS says that if you file Form I-407 with it, it will give your name and filing date to the Internal Revenue Service.
Can I come back to the US later as a tourist?
USCIS’s I-407 page names only one common reason to need proof quickly: applying for an A or G visa. It does not say an I-407 guarantees or blocks any later visa. Any future visa is decided on its own application, so ask an attorney about your specific plans.
