Americans Must File

No Matter Where You Live, American Citizens Must File U.S. Income Taxes Annually

If you are living abroad as a U.S. citizen or Green Card holder, your must report your worldwide income to the IRS annually—regardless of how long you have lived abroad.

In addition, if you had any financial interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country at any time during the tax year, you may also have to complete U.S. Treasury Department Form 114.