U.S. tax returns


Regardless of whether one or twenty years have passed since you left the U.S., you will still need to continue filing a U.S. federal tax return and sometimes pay U.S. federal tax, based on your U.S. nationality.

Short of relinquishing your U.S. citizenship or your Greencard, the only exception to having to file a U.S. federal tax return is if your worldwide gross income does not exceed the filing threshold (for 2016 e.g., $10,350 if you are filing as a single or $20,700 if you are married and filing jointly).

In this respect, worldwide income means just that: the income you earn worldwide. So not only income from U.S. sources, but also your Dutch employment income, Dutch interest, Dutch capital gains, that U.K. offshore pension account, rental income from your French vacation home, etc.