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.