shine65 wrote:Her PR just expired and I am not renewing it.
OK, her green card expired. However, if she was a long-term resident then the mere expiration of her green card has zero impact on her IRS and Treasury responsibilities -- they continue. In that case, she has to file IRS Form 8854
to "check out." Checking out of the U.S. tax and financial reporting system is an entirely separate process. Quoting the IRS, "You are a long-term resident (LTR) if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year your status as an LTR ends."
If she doesn't fit the definition of a LTR, OK, but it's still prudent (LTR or not) to let USCIS know by filing Form I-407
. Filing that form assures that the LTR "clock" is stopped.
She has no income to report.
OK, but she still may have/have had a FinCEN Form 114
filing responsibility, and IRS Form 8854 still applies (if it applies).