<P> Under certain conditions, permanent residence status can be lost involuntarily . This includes committing a criminal act that makes a person removable from the United States . A person might also be found to have abandoned his / her status if he or she moves to another country to live there permanently, stays outside the USA for more than 365 days (without getting a re-entry permit before leaving), or does not file an income tax return on their worldwide income . Permanent resident status can also be lost if it is found that the application or grounds for obtaining permanent residence was fraudulent . The failure to renew the permanent resident card does not result in the loss of status, except in the case of conditional permanent residents as noted above . Nevertheless, it is still a good idea to renew the green card on time because it also acts as a work permit and travel permit (advance parole), but if the green card is renewed late, there is no penalty or extra fee to pay . </P> <P> A person who loses permanent residence status is immediately removable from the United States and must leave the country as soon as possible or face deportation and removal . In some cases the person may be banned from entering the country for three or seven years, or even permanently . </P> <P> Due to the Heart Act foreign workers who have owned a green card in eight of the last 15 years and choose to relinquish it will be subject to the expatriation tax, which taxes unrealized gains above $600,000, anywhere in the world . However this will only apply to those people who have a federal tax liability greater than $139,000 a year or have a worth of more than $2 million or have failed to certify to the IRS that they have been in compliance with U.S. federal tax obligations for the past five years . </P> <P> If the green card is not relinquished then the holder is subject to double taxation when living or working outside of the United States, whether or not within their home nation, although double taxation may be mitigated by foreign tax credits . </P>

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