Required to Declare Earnings if Living in USA?

[MsGinger]

Hi All,

A friend of mine has recently moved to the USA and has been granted a visa. As she is unable to work there for the first number of months, she has lined up some work from Ireland for the next few months (in research). She is registered in Ireland as self-employed. If she is living in the USA, does she have to declare her income in Ireland for tax purposes (or in the USA for that matter)?

I would appreciate any advice.

Thanks,
Ginger.

 

[extopia]

As a US resident she is obliged to file a tax return and to include thereon all income from all worldwide sources. This return is filed every April 15th for the preceeding calendar year.