If you are a U.S. citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. You are subject to the same income tax filing requirements that apply to U.S. citizens or resident aliens living in the United States. However, you may qualify to exclude from income up to $104,100 of your foreign earnings through the Foreign Earned Income Exclusion. In addition, you can exclude or deduct certain foreign housing amounts.
If you are a U.S. citizen or resident alien, the rules for filing income tax returns are generally the same whether you are in the United States or abroad.
Your income, filing status, and age generally determine whether you must file an income tax return. Generally, you must file a return for 2018 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table.