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Yes, if you are a U.S. citizen or a resident alien living outside the United States, your worldwide income is subject to U.S. income tax, regardless of where you live. However, you may qualify for certain foreign earned income exclusions and/or foreign income tax credits. Visit Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for additional information.

As a green card holder or U.S. citizen, you must file a U.S. income tax return while working and living abroad unless you abandon your green card holder status by filing Form I-407, with the U.S. Citizen & Immigration Service, or you renounce your U.S. citizenship under certain circumstances described in the expatriation tax provisions. Visit Publication 519, U.S. Tax Guide for Aliens, for more information.

However, please note that a green card holder who is also a resident of a country with which the United States has an income tax treaty, under that country’s domestic laws, may – if eligible – choose to be treated as a resident of that country under the residency tie breaker rules of the relevant treaty and must attach Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), to their U.S. income tax return.

In general, if you are a U.S. citizen or resident alien married to a nonresident alien, you are considered “Married Filing Separately” unless you qualify for a different filing status. If you pay more than half the cost of keeping up a home for yourself and a qualifying child or other relative, you may qualify for the head of household filing status.

For more information on the filing status requirements, visit Publication 501, Dependents, Standard Deduction, and Filing Information.
Note: For tax years beginning after Dec. 31, 2017, and before Jan. 1, 2026, refer to repeal of personal exemptions.

As a green card holder, you generally are required to file a U.S. income tax return and report worldwide income no matter where you live.

However, if you surrender your green card or the U.S. Citizen & Immigration Service (USCIS) determines that you have abandoned your green card and takes it away from you, you will need to follow the nonresident alien requirements for filing a Form 1040-NR, U.S. Nonresident Alien Income Tax Return. Visit Publication 519, U.S. Tax Guide for Aliens, for more information.

You are a long-term resident for U.S. federal income tax purposes if you were a lawful permanent resident of the United States (green card holder) in at least 8 of the last 15 tax years ending with the year your residency ends. In determining if you meet the 8-year requirement, do not count any year that you are treated as a resident of a foreign country under a tax treaty and do not waive treaty benefits.
If you are a long-term resident who has surrendered your green card, you may be subject to the expatriation tax. Please refer to the expatriation tax provisions in Publication 519, U.S. Tax Guide for Aliens, and in later questions. In general, the expatriation tax provisions apply to U.S. citizens who have renounced their citizenship and long-term residents who have ended their residency. The rules that apply are based on the dates of expatriation.
An election by an individual under the tie-breaker rules to be treated as a nonresident of the United States can also trigger the expatriation tax (similar to relinquishing the green card) in the year the election is made if the other requirements are satisfied.
You may also be a dual status alien if you have been both a resident alien and a nonresident alien in the same tax year. Dual status does not refer to your citizenship, only to your resident status for tax purposes in the United States.
For the part of the year that you are a resident alien, you are taxed on income from all sources: inside and outside of the United States.
For the part from the time that you abandon your green card, you are taxed on income from U.S. source only.

Foreign persons are generally subject to U.S. withholding tax at a 30% rate on gross income they receive from income not effectively connected with a U.S. trade or business. By providing a completed Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, to the U.S. payer (also known as the U.S. withholding agent) before or at the time income is paid or credited, you are:
Establishing that you are not a U.S. person,
Claiming that you are the beneficial owner of the income for which Form W-8 BEN is being provided, and
If applicable, claiming a reduced rate of, or exemption from, withholding as a resident of a foreign country with which the United States has an income tax treaty. In order to claim a reduced rate or exemption from tax under an income tax treaty, the Form W-8 BEN must include a valid U.S. taxpayer identification number.
The completed Form W-8 BEN is provided to the U.S. payer (also known as the U.S. withholding agent) before or at the time income is paid or credited. This form is not filed with the U.S. Internal Revenue Service. Visit Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, for more information.