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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?

You're a U.S. citizen if you haven't expatriated (relinquished your citizenship with the State Department) and:

  • Were born in the United States; or
  • Were born abroad to a U.S. citizen parent or parents or adopted by a U.S. citizen parent or parents*; or
  • Were a former alien who has obtained U.S. citizenship through naturalization; or
  • Were born in Puerto Rico; or
  • Were born in Guam; or
  • Were born in the U.S. Virgin Islands; or
  • Were born in the Commonwealth of the Northern Mariana Islands.

*Note: Certain statutory requirements must be met. For more information, see Immigration Terms and Definitions Involving Aliens and the Department of State website.

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Page Last Reviewed or Updated: 18-Jan-2017