Federal form 1040NR, U.S. NonresidentAlien Income Tax Return. (downloads as a pdf) Like it or not, the U.S. imposes a tax on worldwide income for its citizens and residents.
March 2, 2011 letter from Rep. Posey and 24 other members of Congress claims such rules could harm U.S. financial markets and even compromise the personal safety of nonresidentalien depositors in unstable countries.