As a general rule, yes, U.S. citizens have to file a tax return with the IRS every year, irrespective of the fact that they may have lived or worked outside of the country for the year in question. The IRS taxes all “worldwide income” of American citizens, so it is of no import that a person’s employer is located in a foreign country or that the person was paid in a currency other than the U.S. dollar—overseas citizens still have to report their income to the IRS.
