Most U.S. citizens must file an annual income tax return on their worldwide income. As a general rule, think like you are living in the United States and if you think you need to file a return, you are probably correct.
Bilang isang pangkalahatang tuntunin, tulad ng sa tingin mo ay naninirahan sa Estados Unidos at kung sa tingin mo ay kailangan mong mag-file ng isang pagbabalik, ikaw ay malamang na tama.