Tax Guide for U.S. Citizens and Resident Aliens Abroad - 2008

This publication discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries.
If you are a U.S. citizen or resident alien, your worldwide income generally is subject to U.S. income tax, regardless of where you live. Also, you are subject to the same income tax filing requirements that apply to U.S. citizens or resident aliens who live in the United States.