Many citizens of foreign countries also happen to hold a U.S. citizenship without ever residing in the U.S (or only doing so as children). They may have it because they were born in the U.S. and left the country soon after or possibly born abroad of US parents, which is why they are referred to as Accidental Americans.
Regardless of how the US citizenship was obtained, they are still required to file an annual tax return with the IRS on their worldwide income. Same as all U.S. citizens who live in America.
Coming into compliance can be complex and failure to do so may result in significant penalties. Accidental Americans may be able to come into compliance and avoid penalties with the Streamlined Filing Procedures. Navigating these procedures can be complicated and confusing so we recommend getting expert assistance with this.
We have helped many Accidental Americans come into compliance so let American Expat Tax be your advocate and help you determine your next steps and bring you in to compliance. Contact us today for a tax consultation.