print email comment close Internal Revenue Service (IRS) Publication 54: Tax Guide for U.S. Citizens and Resident Aliens Abroad URL: http://www.irs.gov/publications/p54/ Description: "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. Publisher: Internal Revenue Service (IRS) Library of Congress Subject Headings: Americans -- Foreign countries Income tax -- United States LII Database Information: Record 19865 created by Jennifer English on 11/29/2005 Last modification on 12/01/2005 Published: 12/01/2005   Funding agency: California State Library LII Item ID: http://lii.org/cs/lii/view/item/19865