Even foreign income that the host country considers to be a pension with special tax treatment (like 401k) http://www.afr.com/business/accounting/irs-chases-us

Even foreign income that the host country considers to be a pension with special tax treatment (like 401k) http://www.afr.com/business/accounting/irs-chases-us-citizens-in-australia-20150406-1mf5ei http://www.afr.com/business/accounting/irs-chases-us-citizen... I know someone who is giving up US citizenship on return to Australia for this reason.