I have a green card with expiration in late 2019. Last year, after having been outside of the US for more than 2 years, I went to the US embassy to find out if I could be re-admitted since I had not returned to the US since mid-2015. I was told to apply for a tourist visa, and received one for 10 years. I was not asked to turn in my green card. Was my green card automatically cancelled and am I no longer required to file US tax returns?
Was my green card automatically cancelled and am I no longer required to file US tax returns?
I would say no. Unless you've actually filed I-407 to give up your green card, or you've received a ruling from an immigration court that you abandoned residency or something, I would say you are probably still a resident alien for US tax purposes.
For one thing, it is technically possible for a US permanent resident to use a US visitor visa to enter the US, as mentioned in this section of the FAM. Although this is for an "emergency" visit, and is not like your case, it shows that permanent residency and a visitor visa are not mutually exclusive.
If you want to make sure you are not a resident alien for US tax purposes anymore, just file I-407.