Who Files
Who Files Tax Returns
Unlike most jurisdictions, US citizens are required to file annual tax returns regardless of where they live in the world, and how long they have lived outside the US . In fact, if a person has US citizenship since birth, there is a requirement to file tax returns in the US, even though they may have left the US as an infant with their parents, and have never returned there.
Categories of typical US tax return filers are:
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US citizens
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Long Term Residents of the US (not necessarily citizens)
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Lawful Permitted Residents (Green Card Holders)
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Individuals with US possessions – e.g. property producing rental income
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Individuals disposing of US assets – e.g. selling property in the US
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Those who receive publishing royalties from US publishers
