Publication 54
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Tax Guide for U.S. Citizens and Resident Aliens Abroad
Overview
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 are living. Also, you are subject to the same income tax filing requirements that apply to U.S. citizens or residents living in the United States.
Expatriation tax provisions apply to U.S. citizens who have renounced their citizenship and long-term residents who have ended their resi- dency. These provisions are discussed in chapter 4 of Publication 519.
