When Do You Need To File a US Expat Tax Return?
BORN IN THE USA
If you were born in the US you will be a US citizen and you are required to submit a US tax return every year - even if you are living overseas and paying all your taxes in that country.
GREEN CARD TEST
As a Green Card holder, you are generally required to file a US income tax return and report worldwide income no matter where you live.
SUBSTANTIAL PRESENCE TEST
You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (US) on at least:
- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.
If you meet the substantial presence test, you will be required to file a US tax return.