This is a status-ending form, not a card-renewal form
USCIS uses Form I-407, Record of Abandonment of Lawful Permanent Resident Status, to record that a person is voluntarily giving up lawful permanent resident status. Signing it includes a knowing waiver of the right to a hearing before an immigration judge on the abandonment issue.
An expired, lost or damaged Permanent Resident Card is a document problem; Form I-407 is a status decision. Do not use I-407 merely because the physical card expired, travel has been difficult or an officer asked questions about time abroad. Those facts can require individualized immigration advice.
Check the current form and filing route
As of September 17, 2026, USCIS lists the September 25, 2024 edition of Form I-407. The agency directs ordinary mailed filings to USCIS, Attn: I-407, 7 Product Way, Lee's Summit, MO 64002, for USPS, FedEx, UPS and DHL deliveries. Recheck the official I-407 page immediately before mailing because addresses and editions can change.
USCIS says an international field office—or a U.S. embassy or consulate without one—may accept the form in person only in very rare circumstances when immediate proof is needed, most commonly for an A or G visa. A person may also submit it to a Customs and Border Protection officer at a U.S. port of entry. Do not assume an overseas office offers walk-in I-407 service.
Return only the immigration documents USCIS identifies
USCIS instructs filers to surrender documents it issued, such as the Permanent Resident Card, as applicable. It specifically says not to send a state driver's license or Social Security card. Keep a complete copy of the signed form and a list of every original document enclosed, along with trackable delivery proof.
A parent, custodial parent or duly appointed legal guardian must sign and consent for an LPR age 14 or younger and provide evidence of the parental or guardianship relationship. A duly appointed guardian signing for an incapacitated adult must provide guardianship evidence. These rules deserve careful review when more than one family member is involved.
Tax consequences can outlast the immigration filing
USCIS states that it provides the filer's name and filing date to the Internal Revenue Service. The IRS treats some people who held lawful permanent resident status in at least eight of the last 15 tax years as long-term residents for expatriation-tax purposes, subject to detailed treaty and tax-year rules.
Form 8854 and other tax obligations may apply, and the immigration filing date can matter. An immigration adviser should not substitute for a qualified cross-border tax professional. Obtain advice before signing when the person has held status for years, owns significant assets, has unfiled returns or has claimed treaty residence.
Questions to answer before filing
- Do I intend to end permanent resident status, or am I trying to solve a card or travel problem?
- Have I received independent immigration advice about the right to an immigration-judge hearing?
- Could ending status affect a spouse, child, pending petition, future visit or future immigration plan?
- Have I obtained tax advice about residency termination, Form 8854 and prior filing obligations?
- Do I have the current form edition, correct address and a complete copy of the package?
Pause if the decision is not fully voluntary and informed
Do not sign a status-ending document you do not understand. If Form I-407 is presented during travel, ask what it means and seek licensed counsel before waiving a hearing whenever circumstances allow. A document-preparation service cannot decide whether abandonment is in your interests.
Information checked September 17, 2026. This guide explains the mechanics of the current official form; it is not immigration or tax advice and does not predict the effect on any person.