U.S. Citizen

U.S. citizens, even those who live outside the U.S. or are citizens of more than one country, are generally required to file U.S. Individual Income Tax Returns (Federal Form 1040) reporting worldwide income and deductions on an annual basis. U.S. citizens living overseas or working (on a part-time or full-time basis) overseas, can generally utilize the foreign earned income exclusion, the foreign tax credit, or applicable income tax treaties to avoid double taxation on the same income.