What are the filing requirements?

Modified on Tue, 10 Oct, 2023 at 4:24 PM

In general, federal law requires U.S. citizens and resident aliens to report all the worldwide income. A U.S. citizen or resident alien of the United States must include all their worldwide income on their tax return, subjecting their entire worldwide income to taxation under U.S. tax laws. 

If a taxpayer is required to file the U.S. income tax return, their worldwide income is subject to U.S. tax and is reported in the Form 1040 or 1040-SR.

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