I don&#x27;t know. My impression is that you don&#x27;t officially lose your status until some US government official or agency confirms it. Presumably, you may not have intended to give up PR. Maybe you had a stroke or you were unable to meet the requirements through no fault of your own. But I&#x27;m speculating. I don&#x27;t know.<p>As for the IRS, the rules are in the instructions to form 8854[1]:<p>&gt; Date of termination of long-term residency.<p>&gt; If you were a U.S. long-term resident (LTR), you terminated your lawful permanent residency on the earliest of the following dates.<p>&gt; 1. The date you voluntarily abandoned your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U.S. consular or immigration officer.<p>&gt; 2. The date you became subject to a final administrative order for your removal from the United States under the Immigration and Nationality Act and you actually left the United States as a result of that order.<p>&gt; 3. If you were a dual resident of the United States and a country with which the United States has an income tax treaty, the date you commenced to be treated as a resident of that country and you determined that, for purposes of the treaty, you are a resident of the treaty country and gave notice to the Secretary of such treatment. See Regulations section 301.7701(b)-7 for information on other filing requirements if you are such an individual.<p>[1] <a href="https:&#x2F;&#x2F;www.irs.gov&#x2F;pub&#x2F;irs-pdf&#x2F;i8854.pdf" rel="nofollow">https:&#x2F;&#x2F;www.irs.gov&#x2F;pub&#x2F;irs-pdf&#x2F;i8854.pdf</a><p>EDIT: These are the rules for long-term permanent residents (8 years or more). I don&#x27;t know what the rules are for other permanent residents, if there even are any. But you&#x27;re probably better off if you clearly state your intent and file I-407.