Filing U.S. Income Tax Returns
American citizens must report their worldwide income on their federal income tax returns. Living abroad or earning income outside the United States does not relieve a US Citizen of the responsibility for filing a tax return. However, U.S. citizens living and/or working abroad may be entitled to various deductions, exclusions and credits.
For more information on U.S. tax issues, technical tax questions and individual IRS forms please consult the Internal Revenue Service web page.