[maxerickson]

They are required to file US taxes. Between the $100,000 foreign income exclusion and the foreign tax credit, many will not owe any tax.

http://www.irs.gov/Individuals/International-Taxpayers/Forei...

http://www.irs.gov/Individuals/International-Taxpayers/What-...

[justincormack]

There is no tax credit if there is no tax in the country you are in.