Are there New York tax obligations if I surrender my green card or U.S. permanent resident status?
If you surrender your green card, you will need to receive an official notice from the United States Citizenship and Immigration Services, or USCIS. Your tax status will terminate on the last day of the calendar year. You will be responsible for the Manhattan income taxes that have incurred while you were living in the United States. These taxes will need to be paid in full before you will be allowed to surrender the green card or give up your U.S. permanent resident status. You can fill out a 1040-C form on your income taxes in New York when you are ready to leave the country. Make sure that you have documentation that you did pay your Manhattan taxes before you leave, in case you need to prove it.
