You may have US tax filing obligations even if some or all of your income was already taxed at source or is going to be taxed by a foreign country. You may have US tax filing obligations even if you haven't ever lived in the USA or left several years ago and all your income is from 'foreign' sources. You may have US tax filing obligations if you have personal income such as wages, salary, commissions, tips, consultancy fees, pension fund, alimony, US and/or foreign social security, interest, dividends, capital gains, rental property, farm income, royalties, gambling winnings, inheritance or payment in kind in the US or abroad. You're a US citizen or a green card holder and you live somewhere outside the USA (i.e. Did you know that ACA is working to change the way US citizens overseas are taxed? Help support ACA's efforts to reform taxation for Americans living and working overseas.
