While the United States allows dual citizenship without necessarily promoting it, not all countries do (see a list here). In the above example, the ... If you are a dual citizen living abroad, you might owe taxes both to the United States and to the country where the income was earned. read more
If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. read more