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Tax Trails - Am I Required to File a U.S. Individual Income Tax Return (for U.S. Citizens/Resident Aliens Living Abroad and Nonresident Aliens)?

Were you a U.S. citizen on the last day of the tax year?

A U.S. citizen is an individual who satisfies one or more of the following conditions (and has not expatriated):

  • Was born in the United States; or
  • Whose parent is a U.S. citizen*; or
  • Was a former alien who has been naturalized as a U.S. citizen; or
  • Was born in Puerto Rico; or
  • Was born in Guam; or
  • Was born in the U.S. Virgin Islands.

*Note: For more information, see Immigration Terms and Definitions Involving Aliens.

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Page Last Reviewed or Updated: 01-Jan-2016