Expat Tax Guide
The United States reserves the right to tax its citizens on their worldwide incomes regardless of where they are residing at the time the money is earned. However the United States has tax exclusions and credits that may result in a zero US tax liability for taxpayers who have foreign income. It is even possible in limited situations to actually receive a refund with no tax paid, if a U.S. Citizen has earned income abroad and has children, by using the additional child tax credit.
