[philliphaydon]

Yes but being American he will be double taxed living outside of the US.

[pkaye]

You can exclude the first $107.6k/year from US taxes.

https://www.irs.gov/individuals/international-taxpayers/fore...

[nogabebop23]

this is not true.

[philliphaydon]

It is true depending on the country he lives in. As he's a US citizen, even if he lives overseas he needs to fill in a W-9 form to get the money from GitHub.