If need to Submit USA IRS Tax?

Hello,

My wife (USA Citizen) living in the UK on FLR 2.5year.

She works in the UK earns £12,500 per year, UK tax-free Personal Allowance.

Does she need to submit IRS USA TAX?

Many thanks in advanced.

The quick answer is yes, because she earns more than the personal allowance of $12,200. (That is for filing single, she will be filing “Married Filing Separately “.

However, she won’t have to pay any tax because she can exempt all her UK income using form 2555, Foreign Earned Income Exception (FEIE)

https://www.irs.gov/individuals/international-taxpayers/taxpayers-living-abroad

Actually, Married Filing Separately while living abroad has a limit of $5 above which you are required to file

https://www.irs.gov/pub/irs-pdf/p54.pdf

Hello durhamlad.

Thank you for your reply very much appreciated  !

Great question. A US income tax return for 2019 is required to be filed with the IRS by US taxpayers if worldwide income and gains exceed just $5 (!) (married filing separately), $400 (self-employed), $12,200 (single) or $24,400 (married filing jointly). If needed, a US income tax return for 2019 is due to be filed by 15 June 2020; but might easily be extended until 15 December 2020 by filing an IRS Form 4868 by 15 June 2020 - followed by writing a letter to the IRS by 15 October 2020.  An FBAR for 2019 must, however, if needed be filed with the US Treasury by 15 October 2020

Great question. A US income tax return for 2019 is required to be filed with the IRS by US taxpayers if worldwide income and gains exceed just $5 (!) (married filing separately), $400 (self-employed), $12,200 (single) or $24,400 (married filing jointly). If needed, a US income tax return for 2019 is due to be filed by 15 June 2020; but might easily be extended until 15 December 2020 by filing an IRS Form 4868 by 15 June 2020 - followed by writing a letter to the IRS by 15 October 2020.  An FBAR for 2019 must, however, if needed be filed with the US Treasury by 15 October 2020

Thank you!!