Green Card Duties, Worldwide Income and Long Stays Abroad
Once you have a green card, you are a US resident for tax purposes and must report your worldwide income to the IRS and state tax authorities; men 18 to 25 must register with Selective Service; you must report every move to USCIS within 10 days; and from age 18 you must carry your green card. Permanent residents cannot vote in federal, state or local elections.
You can lose a green card by “abandoning” it: moving to another country to live there, declaring yourself a nonimmigrant on a US tax return, or staying outside the US for a long time can all lead USCIS to find that you abandoned your status. If you plan to be away more than 1 year, apply for a reentry permit before you leave.
Green card holder responsibilities at a glance
| Responsibility | Rule | Source |
|---|---|---|
| Taxes | Under the green card test you are a tax resident; report worldwide income | IRS |
| Selective Service | Men 18 to 25 must register with Selective Service | USCIS |
| Address changes | Report every move to USCIS within 10 days | USCIS |
| Carry your card | From age 18, carry a valid green card | USCIS |
| Voting | You cannot vote in federal, state or local elections | USCIS |
| Travel | If you plan to be away more than 1 year, apply for a reentry permit first | USCIS |
Taxes the green card test makes you a tax resident
The IRS says you are a resident for federal tax purposes if you are a lawful permanent resident at any time during the calendar year; this is called the “green card test.” This resident status continues unless you voluntarily give it up in writing to USCIS, or it is terminated by USCIS or a federal court (IRS green card test).
- Worldwide income: tax residents are generally taxed the same way as US citizens, and must report interest, dividends, wages, rent and other income whether earned in the US or abroad (IRS tax residents).
- Forms and deadline: use Form 1040 or 1040-SR; the return and any tax due are generally due by April 15 of the following year.
- Dependents: your spouse and each dependent must have an SSN or ITIN to be claimed.
- Your first year: if you do not meet the substantial presence test that year, your residency starts on the first day you are in the US as a permanent resident.
State taxes too: the USCIS list of responsibilities says to report your income to the IRS and state tax authorities (USCIS).
Keeping your status ways a green card can be lost
USCIS lists the ways you can lose permanent resident status (USCIS maintaining permanent residence):
- Found to have abandoned it: moving to another country intending to live there permanently; declaring yourself a “nonimmigrant” on a US tax return; or staying outside the US for an extended period rather than a temporary absence. USCIS looks at how long you planned to be away, the circumstances of your absence, and any events that prolonged it.
- Removal order: you lose your status if an immigration judge issues a final removal order against you.
- Rescission in the first 5 years: within 5 years of becoming a permanent resident, USCIS can rescind your status if it finds you were not eligible when approved and would not have been eligible under any other provision.
- Conditional green cards: the law allows conditional status based on marriage or investment to be terminated, for example in cases of fraud.
USCIS says getting a reentry permit before you leave, or a returning resident visa (SB-1) from a US consulate while abroad, may help show that you planned a temporary absence.
Travel apply for a reentry permit before trips over 1 year
- Up to 1 year: the green card is valid for reentry (USCIS).
- More than 1 year: apply for a reentry permit on Form I-131 before you leave (USCIS travel page).
- More than 2 years: a reentry permit issued before you left will have expired; consider applying for an SB-1 at the nearest US embassy or consulate.
Selective Service, address changes, carrying your card
- Selective Service: male permanent residents aged 18 to 25 must register; see Selective Service registration for male immigrants.
- Address changes: noncitizens must report a new address to USCIS within 10 days of moving, and a USPS address change does not update USCIS (USCIS address change page). For how to do it, see report a move to USCIS within 10 days.
- Carrying your card: permanent residents 18 or older must carry a valid green card (USCIS).
For removing conditions on a 2-year green card within 90 days before it expires, see what to do after your green card is approved inside the US.
Frequently asked questions
Can green card holders vote?
No. USCIS says permanent residents cannot vote in federal, state or local elections.
With a green card, do I report my income from Taiwan on my US return too?
Yes. The IRS says tax residents must report worldwide income, whether earned in the US or abroad.
How long abroad before I lose my green card?
USCIS does not give a fixed number of days; it looks at how long you planned to be away and the circumstances. For trips up to 1 year, the green card is valid for reentry; for longer trips, apply for a reentry permit before you leave.
Can I choose nonresident status on my tax return?
USCIS lists declaring yourself a nonimmigrant on a US tax return as something that can be treated as abandoning your green card. Ask a tax professional about your filing status.
If my green card expires, do I lose my status?
No. SSA’s internal manual says permanent residents with expiring or expired 10-year cards do not lose their status, but they need a new card as usable proof for jobs, benefits and reentry after travel (SSA POMS RM 10211.025). Replace the card with Form I-90.
This item on the checklist
Tax, Selective Service and address-change deadlines are all in the first-year deadline table for new immigrants. The checklist sorted by status is the My USA Plan checklist: the first 30 items are free, and the full 91 items cost US$9.90 once, not a subscription.
Sources and dates checked
All checked on 2026-10-28. This article is not legal, immigration or tax advice.
- USCIS rights and responsibilities of a permanent resident:https://www.uscis.gov/green-card/after-we-grant-your-green-card/rights-and-responsibilities-of-a-green-card-holder-permanent-resident
- USCIS maintaining permanent residence (09/12/2025):https://www.uscis.gov/green-card/after-we-grant-your-green-card/maintaining-permanent-residence
- USCIS international travel as a permanent resident:https://www.uscis.gov/green-card/after-we-grant-your-green-card/international-travel-as-a-permanent-resident
- USCIS After We Grant Your Green Card: https://www.uscis.gov/green-card/after-we-grant-your-green-card
- USCIS address change:https://www.uscis.gov/addresschange
- SSA POMS RM 10211.025 evidence of permanent resident status:https://secure.ssa.gov/poms.nsf/lnx/0110211025
- IRS Alien Residency – Green Card Test: https://www.irs.gov/individuals/international-taxpayers/alien-residency-green-card-test
- IRS Taxation of Resident Aliens: https://www.irs.gov/individuals/international-taxpayers/taxation-of-resident-aliens