Conditions required to file U.S. tax return
Yes, in the event that you are a U.S. citizen or an occupant outsider living outside the United
States, your worldwide income is liable to U.S. Income tax, paying little heed to where you dwell.
However, you may qualify for certain foreign earned income exclusions and/or foreign income tax
credits. Please refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.