U.S.  TAX GUIDE FOR U.S. CITIZENS AND RESIDENT ALIENS ABROAD

Filing Requirements

If you are a U.S. citizen or resident alien living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States.

Your income, filing status, and age generally determine whether you must file a return.

Gross income

This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax.

In determining whether you must file a return, you must consider as gross income any income that you exclude as foreign earned income or as a foreign housing amount.  If you must file a return and you exclude all or part of your income under these rules, you must prepare Form 2555.  You may be able to file Form 2555-EZ if you are claiming the foreign earned income exclusion.