US citizen needs to report his tax

As a U.S. citizen living in Korea and being employed by a Korean company with no U.S. income, I have heard that I must file a U.S. income tax return. However, I am unsure about whether I have to pay taxes on my income earned abroad. Can you explain how this works? As a U.S. citizen, you are required to file a U.S. income tax return regardless of where you live and work, as long as your income meets certain thresholds. However, you may be able to exclude some or all of your foreign earned income from U.S. taxation by claiming the Foreign Earned Income Exclusion (FEIE). To qualify for the FEIE, you must meet certain requirements, including either passing the bona fide residence test or the physical presence test. Under the bona fide residence test, you must be a bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year. Under the physical presence test, you must be physically present in a foreign country for at least 330 full days in a 12-month period. If you meet the requirements for the FEIE, you can exclude up to a certain amount of your foreign earned income from U.S. taxation each year. For tax year 2022, the maximum amount you can exclude is $111,000. It's important to note that even if you exclude all of your foreign earned income from U.S. taxation, you may still be required to pay self-employment taxes on your foreign earned income. Additionally, you may still need to file other tax forms, such as the Foreign Bank Account Report (FBAR) or the Foreign Account Tax Compliance Act (FATCA) form. It's recommended that you consult with a tax professional who is knowledgeable about U.S. tax laws and regulations regarding foreign income to ensure that you are properly filing your U.S. income tax return and taking advantage of any available tax exclusions or deductions.