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A reentry permit is a travel document that a U.S. permanent resident or conditional permanent resident applies for when they need to stay outside the United States for an extended period.

Because a U.S. permanent resident must maintain the United States as their primary residence, an extended stay abroad may be treated as abandonment of permanent residence. If you plan to stay outside the United States for one year or more, you should consider applying for a reentry permit on Form I-131 before departing.

An applicant must be physically present in the United States when Form I-131 is filed. You may depart the United States after filing, but biometrics such as fingerprints and a photograph may be required, so confirm the related steps along with your departure schedule.

A reentry permit is generally valid for up to two years from the date of issuance. Depending on the applicant's prior time abroad and how permanent residence has been maintained, it may be issued for one year or a shorter period.

With a valid reentry permit, you may seek entry to the United States during its validity period without obtaining a separate Returning Resident Visa. However, a reentry permit does not automatically guarantee maintenance of permanent residence or admission to the United States; admission is determined at inspection upon entry.

Even with a reentry permit, it is important to maintain ties showing that the United States is your permanent residence.

At inspection upon entry, officers may consider not only the length and purpose of your stay abroad but also your U.S. residence, family ties, employment or business, bank accounts, driver's license, insurance, assets, and whether you file taxes as a U.S. resident.

If you close out your entire life in the United States simply because you hold a reentry permit, or continue to live mostly abroad, maintaining permanent residence may become a problem.

A reentry permit is not a substitute for a passport, so you must also carry a valid passport for travel to and from the United States.

Holding a reentry permit does not automatically preserve the continuous residence and physical presence required for U.S. citizenship. In general, a stay abroad exceeding six months may affect the continuous residence requirement, and a stay abroad of one year or more may be treated as breaking continuous residence.

If your work abroad is for a qualifying U.S. company or U.S. government agency, you may separately consider applying to preserve residence for naturalization purposes on Form N-470.

• When you must work at a Korean or overseas branch of a U.S. company
• When you must work abroad or in Korea for a certain period
• When you must continue your studies in Korea or overseas
• When you must stay with a spouse who works or resides abroad
• When you must care for family members residing in Korea or overseas
• When you must stay abroad long term for medical treatment, inheritance, litigation, or business reasons
• When you must wind up employment, business, property, or family matters in Korea after obtaining permanent residence

If you no longer intend to reside permanently in the United States, or personal circumstances mean you no longer wish to maintain permanent resident status, you may voluntarily abandon U.S. permanent residence by filing Form I-407.

The full title of Form I-407 is the Record of Abandonment of Lawful Permanent Resident Status. Once USCIS processes the form, U.S. immigration records reflect that you are no longer a lawful permanent resident.

Abandoning permanent residence is a significant decision that can affect future entry to the United States, any new application for permanent residence, family immigration processes, and U.S. tax filing. You should therefore confirm the immigration and tax consequences of abandonment before proceeding.

Permanent resident status does not automatically end on a specific date simply because the permanent resident card has expired or because you have not entered the United States for a long time. Permanent resident status ends only through voluntary abandonment or a lawful process such as a final order from an immigration judge.

Form I-407 must be completed on the most recent version of the form issued by USCIS. Enter the applicant's name, date of birth, alien registration number, date of departure from the United States, address abroad, and the reason for abandoning permanent residence truthfully, then sign the form.

The completed Form I-407 is generally mailed, together with the original permanent resident card, to the filing address designated by USCIS. If the card has been lost or is not in your possession, that fact must be stated accurately on the form. Always confirm the current form version and filing address on the official USCIS website immediately before submitting.

After abandoning permanent residence, you may no longer enter the United States as a permanent resident. Korean passport holders who meet the requirements may apply for ESTA or obtain a visa appropriate to the purpose of travel. Abandoning permanent residence does not, however, mean that ESTA or a visa will be automatically approved.

After abandonment, it is advisable to retain a copy of the signed Form I-407, a copy of the permanent resident card, proof of mailing and delivery, and any related USCIS notices for an extended period.

In addition, long-term permanent residents who held U.S. permanent resident status in at least 8 of the most recent 15 tax years may need to consider filing Form 8854 and whether the expatriation tax applies. It is therefore important to have a U.S. tax professional review your situation before filing Form I-407.