US filing basics for Americans in North Korea
Living in North Korea 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 North Korea authorities.
US tax treaty with North Korea
There is no comprehensive US income tax treaty with North Korea (or limited treaty coverage only). Planning typically relies on the Foreign Earned Income Exclusion, Foreign Tax Credit, and US domestic rules.
Local considerations in North Korea
US citizens in North Korea remain subject to US worldwide-income filing. There is no US-North Korea income tax treaty; the Foreign Earned Income Exclusion and Foreign Tax Credit are the available tools against double taxation.