Generally, yes. As a US citizen, you typically must file a US tax return each year to report your worldwide income and foreign financial assets. This is true even if you live outside the United States and even if you pay foreign taxes on your income. Ultimately, you may not owe US tax, but you shouldn’t be tempted to skip the filings. To claim expat tax benefits (and not owe US tax), you must actually file a tax return. Plus, you might be required to file state tax returns for your home state, as well as informational filings for your foreign assets. Skipping any of these usually results in steep penalties and interest charges.