Do I need to file if I am a US citizen or green card holder when I’m working abroad?

The answer is yes. 

In the United States, the tax regime requires you to file a tax return no matter where you earn your salary or earnings or where your income is derived from. It does not matter if you are living abroad or working abroad: an annual tax filing is required. 

CBT (Citizen based taxation)

The United States is the only developed country that has a citizen-based taxation tax system. Citizens are taxed based on citizenship and not residency. 

Other countries often have an RBT (Residence based taxation) system, a tax system based on where you live and/or work. This means that if you are a US Person, you also file a tax return in the United States each year on your worldwide income. 

Depending on the tax treaty in force and the tax already paid in your country of residence, among other things, you will pay tax in the US.

Tax filing for expats with Americans Overseas

Americans Overseas offers a large independent network of US tax accountants and financial planners, specialized for Americans living abroad.  Based on your personal situation, we provide information and introduce you to the appropriate expert in our Americans Overseas network, free of charge and free of any obligation. 

Contact us for more information