filing with verylittle income

[okatay]

I did not work this year and I will have no income this year except a very funny amount of (less than $10) dividends, from a US stock that I have in the US. I live in foreign country.

So all I will have for 2019, unless I find employment soon or get a project to work on, will be a few dollars of dividends and that is all . So Yes I know if I am below $12000 i am not required to file , but I want to file anyway to not create gap in my filings. Can I file like this? Even few dollars of income? Or we need to have something more, to be able to file ?

Note: I will take out few thousand dollars from my roth ira in the US soon, but that is less than my prior contributions so i know that doesn't count for income

[DoninGA]

You can file a federal tax return reporting less than the minimum taxable income required to file.  So if you only have a few dollars of dividend income, a tax return can still be filed.

You also know that as a US citizen you are required to report All of your worldwide income on federal tax return, both US sourced income and all foreign sourced income.

IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad - https://www.irs.gov/pub/irs-pdf/p54.pdf