No matter whether you are a U.S. citizen or resident alien, the rules for filing income tax or even gift and estate returns and paying estimated tax are the same whether you are in the U.S or abroad. This means you as an American living abroad or Green Cardholder has to file a US federal tax return if your total income – irrespective of where the income was earned exceeds any of the following minimum thresholds:
- $10,300: For citizens filing as single
- $20,600: For citizens filing as Married Filing Jointly
- $4,000: For citizens filing as Married Filing Separately
- $400: For citizens filing as Self-Employed


