For U.S. citizens and resident aliens, moving abroad usually does not end U.S. tax filing obligations. The IRS says U.S. citizens and residents living or traveling abroad are generally required to file income tax returns based on income, filing status, and age, similar to people living in the U.S.

Also, foreign bank accounts can create separate reporting duties. A U.S. person generally must file an FBAR if the aggregate value of foreign financial accounts exceeds USD $10,000 at any time during the calendar year. FBAR is filed electronically through FinCEN, not as part of the regular federal tax return.

For U.S.-Colombia life, keep records of:

Foreign bank accounts
Highest balances
Currency exchange rates
Income source
Taxes paid in Colombia
Transfers into Colombia
Business income
Rental income
Investment accounts

Filing and owing are not the same thing. But not filing when required can become a serious problem.