United States tax law requires United States citizens, Green Card holders and person's who meet the U.S residency test to report their world wide income.  If you had financial assets located in a foreign country you must also report information about these assets. 

• If you have income from a foreign country or you have financial assets in a foreign country, please complete our Online Foreign Income and Asset Organizer (Abreviated PDF document can be downloaded at link below).
• If you had income from the sale of foreign stock, you should complete our Foreign Stock Sale Organizer (Excel spreadsheet).
• If you had income from foreign dividends, you should complete our Foreign Dividend Income Organizer (Excel spreadsheet).