И не только граждане США но и держатели Green cards
You're a US citizen or a green card holder and you live somewhere outside the USA (i.e. in a "foreign" country).
You may have US tax filing obligations if you have personal income such as wages, salary, commissions, tips, consultancy fees, pension fund, alimony, US or foreign social security, interest, dividends, capital gains, rental property, farm income, royalties, inheritance or payment in kind in the US or abroad.
You may have US tax filing obligations even if you haven't been to the USA or left several years ago and all your income is from "foreign" sources.
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 aren't earning any money but are married to someone who did have income.
https://americansabroad.org/issues/...abroad-dummies/ |
