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  us 1040 If you are a US citizen or greencard holder, you may have to file a tax return even if you are
not living in the US and you are paying taxes in your resident country.
 
  us 1040 If you are not a US citizen or greencard holder but you are receiving income from the US, you
may have to file if taxes are not being properly withheld at source.
 
  us 1040 If you live outside the US, different filing deadlines may apply – refer to Important Dates below.  
  us 1040 If you have foreign bank accounts you may need to file a form with the Department of Treasury.  
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