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1. I’m a U.S. citizen living and working outside of the United States for many years. Do I still need to file a U.S. tax return?
Yes, if you are a U.S. citizen or a resident alien living outside the United States, your worldwide income is subject to U.S. income tax, regardless of where you live. However, you may qualify for certain foreign earned income exclusions and/or foreign income tax credits. Visit Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for additional information.
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https://www.irs.gov/individuals/international-taxpayers/freq...
<quote> 1. I’m a U.S. citizen living and working outside of the United States for many years. Do I still need to file a U.S. tax return?
Yes, if you are a U.S. citizen or a resident alien living outside the United States, your worldwide income is subject to U.S. income tax, regardless of where you live. However, you may qualify for certain foreign earned income exclusions and/or foreign income tax credits. Visit Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for additional information. </quote>