I write articles online for a company in Canada. In 2018 I make around 3500 for the year. I get paid through PayPal, no taxes, no paystubs, no w2s. Do I have to file?

[rjs]

Where do you do the writing? If you do the work in the United States, it doesn't matter where the company is located. You are self-employed, and you have to file a U.S. tax return because your self-employment income is more than $400.

[Anonymous]

if you are a US Citizen you are taxed on your worldwide income but under certain circumstances, you may be able to exclude foreign income earned while working in a foreign country.  form 2555