U.S. citizens must report their worldwide income on their federal income tax returns. Living abroad or earning income outside the United States does not relieve a U.S. citizen of the responsibility for filing a tax return. However, U.S. citizens living and/or working abroad may be entitled to various deductions, exclusions, and credits. The IRS has provided guidance for U.S. taxpayers under Federal Benefits and Obligations on travel.state.gov.
Additionally, the IRS will host a webinar entitled “Overseas Filing for U.S. Taxpayers” on May 25, 2016 from 1-3 p.m. EDT (6-9 p.m. in Nigeria) in order to address common questions that U.S. citizens living overseas have about filing taxes. The webinar can be found at: https://www.webcaster4.com/Webcast/Page/490/14725.