United States (US)
The United States is a federation of 50 states and the District of Columbia spanning six time zones from the Atlantic to the Pacific, plus Alaska and Hawaii.
Leaving United States
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
6 months before departure: for Green Card holders, consult an immigration attorney about I-407 abandonment vs. re-entry permit (I-131) — this is a critical decision that cannot easily be reversed. Consult a US CPA about expatriation tax (Section 877A) if your net worth exceeds $2M or you have high average annual tax liability — the planning window before departure is crucial. Review 401(k)/IRA rollover options and any unvested employer retirement benefits. 3 months before: give rental notice per lease terms (30–60 days typically). Sell or donate large furniture. Begin selling or transferring vehicles. 2 months before: notify utilities (electricity, gas, water, internet) with 2–4 weeks notice. Notify employer of resignation per your employment contract notice period. Confirm 401(k) distribution or rollover instructions. Review health insurance — COBRA, ACA marketplace, or international expat coverage. 1 month before: file USPS mail forwarding at usps.com ($1.10 processing fee). Cancel subscriptions (streaming services, gym memberships). Cancel local bank accounts or downgrade to basic — keep one US bank account (Charles Schwab, HSBC USA, or Citibank are expat-friendly). Notify investment accounts and brokers of your new foreign address (FATCA implications for accounts). 2 weeks before: take final apartment walkthrough photos. Confirm deposit return timeline with landlord. Close utility accounts. Final week: complete apartment handover and collect deposit (must be returned within 14–21 days in most states). Confirm international health insurance starts. File USPS forward. Notify SSA of address if receiving benefits. File Form I-407 at US embassy if abandoning Green Card. After departure: file final Form 1040 (or 1040-NR) by April 15 of the following year — use address of your tax professional or a permanent US mailing address. If expatriating (Section 877A applies), file Form 8854 with the final return. Continue filing FBARs for any remaining US financial accounts.
Deregistration
The US has no central residency registry and no mandatory address deregistration process. Key departure steps by status: (1) Green Card (Lawful Permanent Resident) holders: if you intend to abandon your Green Card permanently, file Form I-407 (Record of Abandonment of Lawful Permanent Residence) at a US embassy or USCIS. Keep the Green Card if you plan to return and file for a re-entry permit (Form I-131) if abroad more than 1 year. An abandoned Green Card must be formally surrendered — do not simply allow it to lapse, as USCIS may still consider you a resident and require a return of a Form 1040 with worldwide income. (2) Temporary visa holders (H-1B, L-1, O-1, E, TN, etc.): your visa and status simply expire when you leave the US — no cancellation is required. Notify your employer so they can file an H-1B withdrawal with USCIS if applicable. (3) State driver's licence: surrender your license in your state before leaving or allow it to expire — some states revoke licences for non-residents. (4) USPS change of address: file a Change of Address form at usps.com — available for 12 months ($1.10 identity verification fee). (5) Social Security Administration (SSA): notify SSA of your new address via ssa.gov if you receive Social Security benefits. (6) State-level: notify your state DMV, state tax authority (if applicable), and any professional license boards if relevant.
Tax clearance
Last tax return filed year after departure. US citizens + Green Card holders MUST file US taxes worldwide forever (unless renounce/abandon). Expatriation tax (Section 877A) applies to long-term residents and citizens who give up status — potentially taxed as if all assets sold. $2M+ net worth or high income triggers exit tax.
Pension portability
Social Security portable to most countries via totalization agreement. 401(k) and IRA stay in US — cannot typically transfer to foreign retirement accounts (exception: UK under UK-US treaty with SIPP). Can withdraw but early withdrawal penalty + taxes unless 59.5+. Consider IRA rollover before leaving.
Health insurance
ACA marketplace coverage ends at departure. Employer COBRA available 18 months but $600-1500/month expensive. Medicare continues for enrolled — can use in few countries (limited coverage abroad). Buy expatriate health insurance (Cigna Global, GeoBlue) before leaving.
Bank account
Can usually keep US bank account with US address (use family member or mail service). Some banks close expat accounts (Chase, Capital One have closed). Charles Schwab, HSBC, Citibank more expat-friendly. FATCA complications for foreign banks if too much in US accounts.
Utilities
Cancel electric/gas/water/internet with at least 2 weeks notice. Final bill typically 4-6 weeks after disconnection. Forward to new address or set up auto-pay before leaving.
Rental contract
Give 30-60 days notice per lease. Break-lease fees vary (1-3 months rent or lease-termination clause). Some states protect tenants (job relocation not typically a protected reason for breaking lease).
Leaving the Country
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