All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit. Legal permanent residents of the US and those with property or business interests in the United States may also have tax liabilities. You should consult the Internal Revenue Service (IRS) if you need more detailed information. The U.S. Embassy in Havana has no IRS representative.
Go to www.irs.gov for Federal Tax Information.