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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)?

Did you receive U.S. source income during the tax year?

Some examples of U.S. source income:

  • Most income paid to you by U.S. domestic corporations, U.S. citizens or resident aliens, or entities formed under the laws of the United States or a state
  • Rental income from properties located in the United States
  • Income you receive for services performed in the United States

Note: See the "Source of Income" chapter of Publication 519, U.S. Tax Guide for Aliens, for additional information.

Yes    No

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Page Last Reviewed or Updated: 01-Jan-2017