Lingard among six players released by Nottingham Forest
Lingard was Forest's marquee arrival last summer which saw the then-Premier League newcomers make 22 signings, but he failed to make a positive impact at the City Ground.
The 30-year-old made just 12 Premier League starts - failing to register a goal or assist - and 20 appearances in all competitions.
Lingard will depart Forest alongside new free agents Andre Ayew, Cafu, Jack Colback, Jordan Smith and Lyle Taylor, while Keylor Navas, Dean Henderson and Renan Lodi have returned to their parent clubs after the conclusion of their loan spells.
Forest also confirmed right-back Serge Aurier has triggered a one-year extension on his contract and striker Chris Wood will become a permanent signing following his loan from Newcastle.