does he need file tax

[looking]

HI bogleheads

My son is us citizen,and now he is australian permanent resident,-married with austrian citizen, he is now working and living Australia for almost 6 years and visit hers in US once a while he has vanguard account roth IRA and regula account , i manage his account buying and selling .my question is does he have to file us tax 2015???

Thank you very much

[dodecahedron]

US citizens are required to file federal tax returns regardless of where they live.

https://www.irs.gov/Individuals/Interna ... quirements

[Cuzz35]

He should be filing a U.S. income tax return. He might have some foreign asset reporting requirements too, especially if he is involved in the Australian Superannuation Fund.