This publication discusses in general terms some provisions of U.S. federal income tax law that apply to U.S. citizens and resident aliens who live or work abroad and who expect to receive income from foreign sources.
As a U.S. citizen or resident alien, your worldwide income generally is subject to U.S. income tax regardless of where you live. You are subject to the same income tax return filing requirements that apply to U.S. citizens or residents who live in the United States.
Type: Federal Forms
