<prompt> Human: My girlfriend is italian. She was born in USA, from an italian couple, in 1975 and, when she was one year old, she come back to Italy, where she lives and works today.She never asked or had a SSN and never had business with USA... she is just an italian citizen with a extra passport.Does she need to inform USA gov about her italian income?-- UPDATESome information I missed:1. Her last US Passport expired when she was a child.2. When she travels she always use her Italian Passport.3. She leave US when she was two and her parents say at that time 1977 a SSN was required only at the beginning of school age.Some background and news:1. We needed to make a mortgage. Everything was OK but we discover that a new Italian law forces every bank to request the SSN of applicants born in USA. When an applicant gives this information, it passes to Agenzia delle Entrate the Italian IRS and then to IRS2. Se discovers to be an Accidental American in good company! and that she had to apply a Streamlined Filing Compliance Procedure to fix things she always paid taxes here in Italy - a lot - so knowing she is a tax evader - according to USA - was a bit shocking for her.3. There is a big lack of informations here in Italy about the effective procedure to follow. Nobody the bank, the consulate, Italian IRS knows what to do, weve found only two chartered accountant one in the north and one in the south of Italy that seems to know the procedure... well ask them too.4. She looked for information asking to US consulate in Naples and discover she had a SSN we dont know whywhenhow and they can tell her so we can finally give it to the bank an take out our mortgage! :-  <response>: 99 sure USA doesnt discriminate with any special circumstances if you are a citizen. You make taxable money, you have to declare. 