Required to file taxes?

[pita5275]

My son, age 24, is living and working in Tokyo with a work visa for 3 years beginning in January of 2023. He works for a company that has divisions in the US. Before he left for Tokyo last January, he worked briefly for their division in Indiana where he made $2115. The rest of his income for 2023 was made in Tokyo. Is he required to file taxes in the US & Indiana (where he lived before going to Japan)?

[DavidD66]

Yes, he has to file a US tax return and an Indiana tax return.  He also has to report the income he earned while working in Japan.  A US citizen is required to report 100% of their worldwide income, regardless of where it was earned.  He may qualify for the Foreign Earned Income Exclusion or Credit.  For more information, see the following IRS web page:  Reporting foreign income and filing a tax return when living abroad