A U.S. citizen or resident alien is generally subject to U.S. tax on total worldwide income; however, if you are a U.S. citizen or a resident alien who lives and works abroad, you may qualify to exclude all or part of your foreign earned income. You may wish to refer to IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad for detailed information. You can also refer to Topic No. 851 Resident and Nonresident Aliens.

If the information you need relating to this topic is not addressed in Publication 54, you may call the IRS International Tax Law hotline at: (267) 941-1000. This is not a toll-free number.

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