Yes, you still have to file a U.S. income tax return even if you pay income tax in a foreign country and do not live in the United States. As a U.S. citizen or resident alien, your worldwide income is subject to U.S. income tax, regardless of where you live. However, you may qualify for certain foreign earned income exclusions and/or foreign income tax credits. To abandon your green card holder status, you must file Form I-407 with the U.S. Citizen & Immigration Service, or you must renounce your U.S. citizenship under certain circumstances described in the expatriation tax provisions. For more information, you can refer to Publication 519, U.S. Tax Guide for Aliens.
Sources:
Publication 54 (2023)
Publication 514 (2023)
Publication 593
IRM Part 3. Submission Processing. Chapter 38. International Tax Returns and Documents. Section 147. International Notices
