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 at any time during the tax year?

You're a U.S. citizen if you:

• Were born in the United States;
• Were born in Puerto Rico, Guam, the U.S. Virgin Islands, the Canal Zone, or the Commonwealth of the Northern Mariana Islands;* or
• Were born abroad to a U.S. citizen parent or parents or were adopted by a U.S. citizen parent or parents;** or
• Obtained U.S. citizenship through naturalization.

 Note: Persons born in American Samoa are U.S. nationals, not U.S. citizens.

* Note: In some cases, additional requirements, including residence requirements as of certain dates, must be met. For more information, see USCIS Policy Manual, Volume 12, Part A, Chapter 2, Becoming a U.S. Citizen.

**Note: Certain statutory requirements must be met. For more information, see USCIS Policy Manual, Volume 12, Part H, Children of U.S. Citizens and the Department of State website.

 

Yes    No    
 

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