I am a US citizen, but I haven’t lived in the US for many years. Do I still need to file my US tax return?
Yes, you do, if you meet the income threshold. Not only are you liable for a Dutch tax return if you live and work in the Netherlands, but you are also still under the obligation to file your 1040 in the States. Your income, filing status and age generally determine whether you must file a return. You can find these income thresholds online.
If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return.
The IRS is taking enforcement steps for those who repeatedly choose not to comply with the law. IRS employees will prepare returns when taxpayers do not file. The returns prepared by the IRS might not give credit for deductions and exemptions a taxpayer may be entitled to receive. Bills will be sent to those taxpayers for the tax due, plus penalties and interest.
People who repeatedly don’t comply with the law are subject to additional enforcement measures.
To prevent problems with the IRS we suggest that your US tax return is filed as soon as possible.