In many countries, residents are taxed on their worldwide income and capital gains, while US citizens are taxed in the US on their worldwide income wherever they live. 在很多国家,居民在全球各地的收入和资本利得都要交税,而在美国,不管公民居住在哪里,他们在全球各地的收入都要交税。
Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect and you are both taxed on worldwide income. 通常你和你的配偶都不允许再到做为居民的其他外国报税,你们全球的收入都应在美国申报。