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Internal Revenue Service (IRS) Publication 54: Tax Guide for U.S. Citizens and Resident Aliens Abroad
"This publication discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries. As a U.S. citizen or resident alien, your worldwide income generally is subject to U.S. income tax, regardless of where you are living." Covers filing requirements, specific taxes, exemptions, deductions, credits, and related topics. "Aliens and U.S. Citizens Living Abroad" in the "Frequently Asked Questions" section of the IRS website contains additional information.
http://www.irs.gov/publications/p54/
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