The answer to both questions is maybe. There are a lot of variables that you need to investigate in order to get a full answer to that question. The biggest area has to do with any tax treaty that may be between the country of citizenship of the taxpayers and the U.S., particularly with the U.N.-related work. In this Forum we cannot answer specific questions on this topic, however, as TurboTax software does not prepare Form 1040NR, which is likely what will be needed if any income must be declared to the U.S.