[chriszhang]

韦兄弟说对了一半，继续报税必须具备这两个条件：
1. 放弃绿卡前是long-term resident (持有绿卡并居住超过8年以上)
2. 并且放弃后十年每年在美国停留累计超过30天。

原文地址：
https://www.irs.gov/pub/irs-pdf/i8854.pdf
https://www.irs.gov/businesses/small/international/article/0,,id=97245,00.html (Expatriation Tax)
原文摘录：
For purposes of immigration and nationality law, the date of your expatriation or termination of residency depends on when certain acts occurred. The specific acts that must have occurred depend on whether you are a former U.S. citizen or a former U.S. long-term resident (LTR). The specific acts are described below.

Definitions
Former U.S. LTR. You are a former U.S. LTR if you were a lawful permanent resident of the United States for at least 8 of the 15 consecutive tax years ending with the date of your termination of residency.

作者：chriszhang 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com