The IRS has no income threshold. You are subject to tax on worldwide income from all sources and must report all taxable income.
IRS FAQ US Citizens and Resident Aliens Abroad states:
If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad.
You are subject to tax on worldwide income from all sources and must report all taxable income and pay taxes according to the Internal Revenue Code.
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