Page 55 - International Taxation IRS Training Guides

U.S.
Residency Status (pre-TCJA)

whether residing
 U.S. citizens and resident aliens,
must file a U.S. federal
abroad or in the U.S.,

income from
income tax return reporting their WW
and foreign sources.
both U.S.

a U.S. possession generally file a
 Residents of
single tax return with the territory
of which the

individual is Facts
a resident and not with the U.S.
and circumstances
of each case are important to
considered a bona
determine whether individual is

fide resident
of a territory.

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