

The US is an odd duck when it comes to taxes…
The USA is one of the few countries of the world which levies personal income tax on all its citizens: not only on its residents - citizens or non-citizens - but also on its citizens who do not live in the country. All citizens of the United States are taxed under the same personal income tax system, regardless of whether they live in the country or abroad.
For more info…the legal requirement is part of FATCA