Leaving the United States: U.S. Tax Planning for U.S. Citizens and Tax Residents Temporarily or Permanently Leaving the U.S

Summary

For U.S. citizens and/or tax residents (including most green card holders), the rules for filing income, estate, and gift tax returns and paying tax are generally the same regardless of where the individual lives. Worldwide income is typically subject to U.S. federal income tax, though exceptions and special rules may apply.