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.