Who Needs to File a US Tax Return?
The following individuals are required to file US taxes:
- US citizens (whether living in the US or abroad).
- Accidental Americans (those with US citizenship by birth but little connection to the US).
- Green card holders.
- Permanent residents or resident aliens of the US.
- Non-resident aliens with US-sourced income.
When You Might Not Need to File
If you earned minimal or no income over the past year, you may not need to file a US tax return. However, it’s generally a good idea to file anyway, even with no income, to ensure compliance and maintain good standing with the IRS.
Additional Filing Obligations for Expats
If you are a US citizen living abroad and had a combined total of $10,000 or more in foreign financial accounts at any time during the year, you are required to file a Foreign Bank Account Report (FBAR). This applies even if:
- You share a foreign bank account with a non-US spouse.
- You only have signature authority over the account without owning it outright.
Filing ensures transparency with the IRS and avoids potential penalties for non-compliance.
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