U.S. Citizens and Residents Living Outside the United States
If you are a U.S. citizen or resident living outside the United States, you must file a
return if you meet the filing requirements. For information on special tax rules that
may apply to you, get Publication 54, Tax Guide for U.S. Citizens and Resident
Aliens Abroad. It is available at most U.S. embassies and consulates. Also see How
To Get Tax Help in the back of this publication.
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