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 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 on properties located in the United States
- Income received 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.