Title : 한국에 거주 중인 미국인 선생님들의 자국(미국) 세무보고기준과 미국 재난지원금 수령방법 Dear Instructors, If you are a U.S. citizen or a Resident alien (Green card holder) living outside the United States, your worldwide income is subject to U.S. income tax, regardless of where you live. However, you may qualify for certain foreign earned income exclusions and/or foreign income tax credits.
(Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad) When your total income is above the standard deduction ($12,550 ...