Do I Need to File Form 8854

[femjUSA]

I'm in the process of returning my greencard, and I'm getting contradicting advice regarding the 8854 form

I've held my greencard between 1998 and 2009. I was only a resident in the US between 1998 and 2003, and moved back home to europe. I have filed my taxes accordingly every year in the US leveraging the tax credits etc...Based on the instructions on the 8854 form you are a long term resident (and must file 8854 form) if you held the green card for more than 8 of 15 years (but do not count any year you lived abraad and did not waive treaty benefits). However the US tax consultants (they focus on expats) I've used to file my taxes in the US say that I don't qualify for that rule since I've not lived in the US (even if I filed a regular 1040 return). Could some one advice me on what to do? Do I have to file or not? Or should I just go for the advice I got?

[llworking]

I'm in the process of returning my greencard, and I'm getting contradicting advice regarding the 8854 form

I've held my greencard between 1998 and 2009. I was only a resident in the US between 1998 and 2003, and moved back home to europe. I have filed my taxes accordingly every year in the US leveraging the tax credits etc...Based on the instructions on the 8854 form you are a long term resident (and must file 8854 form) if you held the green card for more than 8 of 15 years (but do not count any year you lived abraad and did not waive treaty benefits). However the US tax consultants (they focus on expats) I've used to file my taxes in the US say that I don't qualify for that rule since I've not lived in the US (even if I filed a regular 1040 return). Could some one advice me on what to do? Do I have to file or not? Or should I just go for the advice I got?

You would need to fill out form 8854 as you are just now relinquishing your green card. If you are relinquishing it in 2010, then you would fill out only parts I, IV and V.

[femjUSA]

You would need to fill out form 8854 as you are just now relinquishing your green card. If you are relinquishing it in 2010, then you would fill out only parts I, IV and V.

Ok thanks, but one more question.

The timining definition in the LTR statement, say "do not count any tax year you were treated as a resident of that the US has a treaty with and you did not waive such benefits". What does this mean? I'm not sure I have waived any "benefits". When reading the treaty that is in place article IV clearly defines that I'm a resident of another country because that's where I have my home. If I follow this definition, I don't meet the 8 of 15 year definition. In addition the tax professional I work with refers to something called "tie-breaker" rules, but not sure what this means? He only counts the years I lived in the US with a green card, not the years spent in a treaty country.

Not clear to me what is correct, so any advice provided is appreciated