June 2018 JD Supra

If you are a US citizen or a Permanente Resident and you live abroad, you are taxed on your worldwide income and you are considered a US Taxpayer.   US citizens and Permanent Residents that live abroad may qualify to exclude from their income an amount of their foreign earnings if they meet certain requirements.     https://www.jdsupra.com/legalnews/file-before-the-irs-discovers-that-you-70797/