US Soc Sec for lapsed Green Card Holder

Hi, I have an old friend who held a green card and worked in the US back in the 1980s.  I have been encouraging him to look into his potential SS benefits as I’m sure he’d qualify for a benefit under totalization agreement and also based on his US ex wife’s SS record.  The fly in the ointment is that I believe he simply left the US, allowed his Greencard to lapse without actually renouncing it, and didn’t ever file US taxes after he left the USA.  I’m pretty sure when applying for SS one of the questions is regarding being up to date on US taxes, I have no idea what his position is on this given he didn’t formally give up his GC and hasn’t files taxes, but hasn’t resided in the US for 25 years.  Obviously he doesn’t want to open a massive can of worms with the IRS, but I suspect he could be eligible for a significant benefit.  Anyone got any insights?

That is definitely a tough one particularly if he didn’t file a return for the year he left because if he actually owed taxes that he didn’t pay 25 years  ago then that indeed may open a can of worms.

If he worked for 10 years then for sure he is giving up a lot of SS payments that he would be able to claim and almost certainly worth a little effort and cost to put things right.

If he never remarried then for sure he can claim on his ex wife’s record.

That is definitely a tough one particularly if he didn’t file a return for the year he left because if he actually owed taxes that he didn’t pay 25 years  ago then that indeed may open a can of worms.

If he worked for 10 years then for sure he is giving up a lot of SS payments that he would be able to claim and almost certainly worth a little effort and cost to put things right.

If he never remarried then for sure he can claim on his ex wife’s record.

I would imagine he filed for the last year that he had US earned income and taxes withheld, and nothing subsequent to that.  I would agree it’s at least worth finding out what it would take to put things right, hence my post. Where/how to start that’s the thing, I suggested beginning by emailing the FBU and getting his SS record.

I would imagine he filed for the last year that he had US earned income and taxes withheld, and nothing subsequent to that.  I would agree it’s at least worth finding out what it would take to put things right, hence my post. Where/how to start that’s the thing, I suggested beginning by emailing the FBU and getting his SS record.

Emailing the FBU is exactly where I would start, it was how my wife applied for hers and how I will apply for mine.

From a tax perspective, the individual remains a US person.  He is most likely due a few thousand dollars in Covid stimulus refunds once tax returns are filed. Most folks would use the official penalty-free IRS Streamlined Foreign Offshore Procedures (SFOP) as the lowest risk and lowest cost way of catching up. https://www.irs.gov/individuals/international-taxpayers/u-s-taxpayers-residing-outside-the-united-states

Hi, I have an old friend who held a green card and worked in the US back in the 1980s.

If he left the US before [the end of] 1984, the rule you are worried about may not apply.