If you are a U.S. citizen or U.S. resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U.S. tax return. You must report these amounts whether they are earned within or outside the United States.
To avoid the double taxation, you can receive a foreign income tax credit or deduction for any income already taxed in another country.
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