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)?

Does at least one of the following apply to you?

     1. You were engaged in a U.S. trade or business during the tax year.
     2. You received U.S. source income for which your tax liability was not fully satisfied through withholding at source during the tax year.

     Some examples of U.S. source income:

  • Income you receive for services performed in the United States
  • Rental income from properties located in the United States
  • 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

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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