The UAE doesn’t have a double tax treaty with the US. Since there is no personal income tax levied in the UAE, US citizens and green card holders living in the UAE, have to file a US tax return every year. This means, that if you send your hard-earned money from UAE to the USA, it will be subjected to tax. Now, if you have lived in Dubai for the last 12 months, you may reduce your taxable income under the ‘Foreign Earned Income Exclusion’, but for this, you have to file an income tax return.