If you are a U.S. citizen, a permanent resident alien (i.e., you hold a “green card”) or if you meet certain residency requirements, you must file U.S. IRS Form 1040, U.S. Individual Income Tax Return, and report and pay taxes on your worldwide income.
In most cases, if you also pay income tax to a foreign country on income earned outside of the United States, you will receive a credit against your U.S. income tax, so you pay tax on the foreign income just once.
If you live abroad but work in the United States temporarily and, thus, earn income from sources within the U.S., you must file U.S. IRS Form 1040-NR, U.S. Nonresident Alien Income Tax Return, to report and pay taxes on your U.S. income only.
In most cases, your U.S. income tax return for each calendar year is due and should be filed by April 15 of the following year.
To obtain current tax forms or government assistance in understanding U.S. tax laws and completing the required forms, visit the
IRS Web site.