I am a U.S. citizen and my husband was a green card holder. We have been living overseas continually for the past 9 years. My husband never realized that his absence made his green card no longer valid. He has not even visited the U.S. in the past 7 years. The card then officially expired a year ago. We have been filing taxes as expats for all of the past years not realizing he was no longer considered a permanent resident. We were unsure what to do and he abandoned the card at the consulate a yr. after the date it expired. Can he just cease filing taxes as officially he has not needed to file for the past 7 years at least as he was not really a permanent resident. He works for a foreign company and owns no U.S. property. Also, must one file the 8854 Form.
Thank you for any help or advice.

