Pub. 17, Chapter 15 - Sale of Property
Foreign-source income.
If you are a U.S. citizen with
investment income from sources outside the United States (foreign income), you
must report all that income on your tax return unless it is exempt by U.S. law.
This is true whether you reside inside or outside the United States and whether
or not you receive a Form 1099 from the foreign payer.
Previous | Next
Publication 17 | 1999 Tax Year Archives | Tax Help Archives | Home