Non resident alien & SE tax

[Y2KEA]

Taxpayer has green card & is married to US citizen.
They currenly reside in Australia & do not intend to return to the US.
TP's green card will expire in 2013. He does not plan to renew it.
TP & SP file schedule C with a 2555 to exclude FIT on the SE income.
TP wants to know if he will still be subject to SE tax after his green card expires.
Does anybody have any knowledge on this or can you point to some research materials?

[appelman]

To formally abandon permanent residency, use form I-407.

He would also have to revoke any election he may have made to be taxed as a US resident because of having a US citizen spouse. Once residency is abandoned, his wife would have to file married separate, and he would only be taxed on US-sourced income

[Y2KEA]

Thanx appelman

[gkaiseril]

The U.S. Citizen spouse would remain subject to U.S. Income tax until she renounced her U.S. citizenship, and that would also make her ineligible to run for the Presidency.

[appelman]

Pobrecita!

That does have to be taken into consideration, doesn't it!