svictor (все сообщения) | «Гринка»: форум о лотерее Green Card

Отказ от грин карты описан тут: http://www.taxmeless.com/USCitizenRenounce.htm
Имейте в виду что ваш налоговый и "политический" статусы при этом станут разными.
С точки зрения американской налоговой системы вы продолжаете оставаться налоговым резидентом США даже после того как ваша грин карта прекратит свое действие (IRC § 877A, так наз. "Exit Tax").
Чтобы сохранить возможность въезда в США в любое время и возможность выезда в РБ на любой срок вам следует принять американское гражданство.

При последующем отказе от грин карты не забудьте про Exit Tax -
если вдруг задержитесь в Штатах надолго:

Цитата

Renouncing U.S. citizenship is relatively easy. All that is required is a formal declaration and surrender of passport. But the tax consequences may be immediate and severe.

If your total world-wide assets are more than $2 million, or your average annual tax liability was more than $139,000 per year during the past five years, then:

The IRS will deem that you sold all of your appreciated assets at fair market value, on the day before you expatriate, and will impose a tax on that deemed sale. In other words, expatriation will result in an immediate capital gains realization on all your appreciated assets, also known as a “mark to market” tax. Let’s make it clear: you will pay tax as if you sold your home, your bank and brokerage accounts, and all of your appreciated property, even if none of these assets are actually sold. Moreover, the tax applies to worldwide assets, not only those within the U.S. Consider it an “exit tax” for renouncing U.S. citizenship.

But it’s not all bad. The first $600,000 in gains from the deemed sale are not taxed.

What if you expatriate, leave the country and don’t pay the tax? Have you escaped the IRS? No. If you don’t pay the exit tax, then the IRS will take the tax from any assets you leave behind. The IRA or 401(k) that still sits at a US brokerage house, while probably exempt from the reach of a private creditor under state law, would be seized by the IRS under federal law and used to pay the exit tax that you thought you escaped.

http://www.assetlawyer.com/wordpress/?p=404

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