US filing basics for Americans in Belarus
Living in Belarus does not terminate your U.S. federal income tax obligations. U.S. citizens, green-card holders, and certain long-term residents are taxed on worldwide income on a citizenship or residency basis, regardless of where the income is earned or where you reside. You generally must file Form 1040 (or 1040-SR) when gross income exceeds the annual IRS filing threshold, typically $15,000 to $30,000 or more depending on filing status, age, and dependency for recent tax years (exact amounts published in IRS Rev. Proc. documents and inflation-adjusted). Even if no tax is ultimately due after credits and exclusions, filing is usually required to claim benefits such as the Foreign Earned Income Exclusion (FEIE) under IRC §911 (up to $130,000 for tax year 2025 per IRS Rev. Proc. 2024-40) or the Foreign Tax Credit (FTC) for taxes paid to Belarus authorities.
US tax treaty with Belarus
The United States has an income tax treaty with Belarus for many common issues, treaty articles must be applied to your facts.
Local considerations in Belarus
The 1973 US-USSR income tax treaty still applies to Belarus and can affect how certain income is taxed (a narrow withholding provision on trade-financing interest was suspended from December 2024). The Foreign Earned Income Exclusion and Foreign Tax Credit remain the main tools against double taxation, and US worldwide-income reporting, FBAR, and Form 8938 obligations continue.