Who has to file an US tax return? <br />- If you are a US citizen, you are required to file a US Income Tax Return regardless of where you live or your income level. <br /><br />- If you own a US property that is rented at any time during the year, you must report this amount on a US Return. <br /><br />- If you dispose of a US property, a US return needs to be filed <br /><br />- If you sell services or products to the US, there may be a requirement to file a US Return. <br /><br />There may be various other situations in which an individual must file a US tax return. <br /><br />Gary Booth CA Professional Corp. <br />Tel: 416-626-2727 <br />E-mail: itin@garybooth.com <br />http://www.us-tax-returns-itin-agent.com
