U.S. CITIZENSHIP AND RETAINING PERMANENT RESIDENCE 

Citizenship is typically available after 5 years of permanent residence (or 3 years if married to a U.S. citizen who has been a U.S. citizen for three years and the couple has been married for at least 3 years).  Dual citizenship may be available if permitted by home country.

Permanent residence is typically lost if the person re-establishes residence abroad or departs the U.S. for more than 1 year.  Multi-national employment involving lengthy absences may be permitted in certain limited situations. 

Note about U.S. Taxes:  Please note that the term “resident” is defined differently by the INS and the IRS (Internal Revenue Service).  Once a person becomes a permanent resident or remains in the U.S. for more than 183 days in one year (or an average of more than 121 days over 3 years), the person will typically be a defined as a resident for U.S. tax purposes and will be required to file U.S. tax returns and pay U.S. taxes on worldwide income, including capital gains.  In addition, if the person owns appreciated property or business assets, the entire value of the appreciation may be subject to U.S. taxes even if the person has owned the property before entering the U.S.  Professional tax advice should be obtained before establishing U.S. tax residence.