An alien who has been allowed to live here permanently as

an immigrant loses that privilege, as well as the privilege of

becoming naturalized, if he or she leaves the United States

with the intention of abandoning residence in this country.

Caution: An alien who has been admitted to the United

States for permanent residence and who established residence in

the United States may choose to be treated as a nonresident

alien for the purpose of gaining certain benefits under the

income tax laws. In order to become a nonresident alien for

that purpose, the alien must leave the United States and in

doing so must intend to abandon residence in the United States.

The intent to abandon may be formed also after the alien has

left the United States.

An alien who chooses to become a nonresident for tax

purposes may be considered as having also given up and lost his

or her status as an immigrant under the immigration and

naturalization laws. This could mean that the alien may become

ineligible for an immigrant visa, or a reentry permit or other

document, for which permanent residents are eligible; may

become inadmissible to the United States if seeking readmission