(UNITED STATES) — The IRS rules leave many lawful permanent residents abroad still on the hook to file U.S. tax returns after April 15, because a green card holder generally remains a U.S. resident alien for tax purposes even while living outside the country.

That tax status does not end simply because a person moved back to India, took a job overseas, spent little or no time in the United States, or kept a re-entry permit while waiting to return. Under the green card test in IRS Publication 519, a lawful permanent resident is a U.S. tax resident if the person held a green card at any time during the calendar year, unless special dual-status or treaty rules apply.

The result is often a surprise. People who assume they became nonresidents by leaving the United States can still face a filing duty on income earned abroad, and that duty often comes into focus after the regular filing deadline passes.

Resident aliens are generally taxed the same way as U.S. citizens. IRS Publication 54 says U.S. citizens and resident aliens abroad are generally subject to U.S. income tax on worldwide income regardless of where they live, which means a return may need to include foreign salary, business income, consulting income, rental income, dividends, pension income, bank interest, capital gains, foreign partnership or company income, and U.S.-source income.

That can catch Indian-origin taxpayers with ordinary financial ties to home. NRE and NRO interest, fixed deposit interest, rent from Indian property, gains from Indian shares or mutual funds, and other income that may be taxed differently in India can still need review on a U.S. return.

A person who missed April 15 may still qualify for more time. The IRS says U.S. citizens and resident aliens can receive an automatic two-month extension to file and pay federal income tax if, on the regular due date, they are living outside the United States and Puerto Rico and their main place of business or post of duty is outside the United States and Puerto Rico, or if they are in military or naval service outside the United States and Puerto Rico.

For calendar-year taxpayers, that generally moves the filing date to June 15. Interest can still accrue on unpaid tax after April 15, even when the automatic extension applies, so the extra time to file does not erase the cost of paying late.

Taxpayers using that automatic extension must attach a statement to the return explaining which qualifying situation applies. Anyone who needs more time beyond June 15 generally must file Form 4868; the automatic extension covers the first two months, but not the period after that.

Green card holders abroad also cannot assume that foreign exclusions erase the filing duty. The foreign earned income exclusion can exclude some foreign earned income from U.S. taxable income, but it is not automatic and it applies only if the taxpayer has foreign earned income, a foreign tax home, meets either the bona fide residence test or the physical presence test, and files properly.

The physical presence test generally requires 330 full days in a foreign country or countries during any 12 consecutive months that includes part of the tax year. A return may still be required to claim that exclusion, which means skipping the filing can shut off the benefit that many taxpayers expected to use.

In many cases, foreign tax credits may do more work than the exclusion. A taxpayer who paid Indian tax on salary, rental income, NRO interest, capital gains, dividends, or other foreign-source income may use the credit to reduce double taxation, though the choice between the credit and the exclusion often depends on the mix of earned and passive income.

That calculation usually depends on paperwork from abroad. Records often include a foreign tax return, tax payment challans, Form 16 or salary certificates, Form 26AS/AIS in India, TDS certificates, bank interest certificates, and other proof of foreign tax payment. A taxpayer who files without those records risks getting the numbers wrong.

Separate reporting rules can add another layer. Foreign bank and financial accounts may trigger FBAR filing, which the IRS says is due April 15 after the calendar year reported, with an automatic extension to October 15 if the April deadline is missed. FBAR stands apart from the income tax return, so filing Form 1040 does not satisfy that requirement.

Accounts that often need review include Indian savings accounts, NRE accounts, NRO accounts, FCNR deposits, fixed deposits, demat accounts, brokerage accounts, mutual fund accounts, joint accounts with parents or a spouse, and accounts over which the taxpayer has signature authority. A green card holder who kept those accounts for routine family or investment reasons can still face U.S. reporting duties.

Form 8938, Statement of Specified Foreign Financial Assets, may also apply when the filing thresholds are met. That form is attached to the federal income tax return, not filed through the FBAR system, and it can cover foreign bank accounts, brokerage accounts, foreign securities, foreign entity interests, and other specified foreign financial assets.

The two systems are not interchangeable. A taxpayer who reviews only FBAR and ignores Form 8938, or the reverse, can miss one set of rules while complying with the other.

India-linked assets often create the hardest review because one asset can raise both income and asset reporting questions. NRE and NRO interest, Indian fixed deposits, rental income, mutual funds, shares, demat accounts, sales of Indian property, pensions, family joint accounts, inherited accounts, and foreign company or partnership interests can all require a second look under U.S. rules, even where the income is tax-free or treated differently in India.

That makes first steps relatively plain for someone who filed no U.S. return. The person must determine whether the green card test kept them in resident-alien status, gather U.S. and foreign income records, check whether the June 15 automatic extension applied, prepare the return, pay any tax due, and review whether the foreign earned income exclusion, foreign tax credits, FBAR, and Form 8938 come into play.

Filing only in India does not replace the U.S. return. A taxpayer who remained a U.S. tax resident may need both an Indian return under Indian law and a U.S. return under U.S. law, with the Indian filing often serving as a record source rather than a substitute for Form 1040.

People who formally abandoned their green cards face a different analysis that can include the date of abandonment, whether Form I-407 was filed, whether the year became a dual-status tax year, and whether long-term resident expatriation rules apply. A treaty nonresident position can also change the analysis, but that route carries its own filing and status consequences.

Old mailing addresses can add another problem after the deadline passes. IRS notices about a missing return, balance due, refund issue, identity verification, foreign reporting, income mismatch, or payment problem may go to a former U.S. address, leaving taxpayers abroad unaware until the matter grows more expensive.

The common thread across those rules is simple: holding a green card often keeps the U.S. tax connection alive long after a person leaves the country. After April 15, the immediate job is to determine whether a filing duty exists, bring in worldwide income if required, review exclusions and credits carefully, and file as soon as possible rather than wait for the IRS to make first contact.