Citizenship Status - Tax form required - Clarification

[Jack from Ohio]

Client (mentioned in another thread I started) is a Green Card holder.  

What is the proper citizenship status for him?  He has a SS#, and a U.S. passport.  However, he has not physically resided in the U.S. more than a few days in the past 6 calendar years.

He has an address (his brother's address), in Illinois.  All his income is foreign based.

He has filed 1040 tax forms since 2012.  Is this the correct form for him?  Is he considered an resident alien, with temporary absences, or a non-resident alien?

He has refused to file IL tax returns since 2013, and received a notice form IL concerning his lack of filing an IL return for 2017.

Any help is appreciated.

[Max W]

If he has a US passport he is a US citizen.  If he lives outside the country, he should be filing 1040NR.

If he is using his brother's address on the TR, is should read "In care of ".

Unless he has bank, retirement, of brokerage accounts, in IL, or RE property, there is not much IL can do to collect.

 

[TaxCPANY]

He normally is a "tax resident" until he surrenders his Green Card (which describes its holder as a "permanent resident"); so Form 1040 is the appropriate form.  Citizenship is not the same thing as tax residency.  He might be risking his entitlement to a green card by residing almost exclusively overseas, but that is a legal question in the shade of his tax situation, for purposes of this forum.
I'd have to look into Illinois residency requirements to be sure but will venture to say that, if its requirements resemble those of New York and the few other states I am very familiar with, he would not be required to file unless he earned amounts from Illinois sources in excess of the filing threshold or, more unusually, manifested 'close connections' to the state such as owning property there, voting locally, etc.  Once "expatriates" take up residence overseas they typically escape state taxation lawfully.

[Gail in Virginia]

Virginia insists that you are a domiciliary resident of Virginia until you change your residence to another state as a rule.  If you are living overseas and you left from Virginia, you are still Virginia resident if you are filing a federal tax return.  There are a few exceptions, but if you ever filed in Virginia, and are still using a Virginia address, Virginia is going to try to collect state tax if you reach the filing threshold with your federal income.