Roger, On Fri, 24 Aug 2007 21:32:08 +0700, Roger, in Bangkok wrote: >... > The same rules apply to non-US citizens with green cards ... worldwide > income is taxable. Yes, some friends of mine are in this situation - they live in California, on a Green Card, but have a house in England that they rent out, and they have to declare the rental income. Whatever happened to "No taxation without representation"? Because they certainly can't vote in the USA. Incidentally, in the UK very few people actually have to fill in tax returns - no more than about 20% of the working population, I believe. Cheers, Howard Winter St.Albans, England -- http://www.piclist.com PIC/SX FAQ & list archive View/change your membership options at http://mailman.mit.edu/mailman/listinfo/piclist