Welcome to the forum! The first $80,000 is exempt from US tases, and that must include imputed income from benefits like housing and cars. However, you must file in order to get the exemption. The Philippines has a lot of American citizens, so there is probably an IRS officer in Manila that can answer questions. There are also probably some tax preparers, too. If you are going to work for an American company, or this is a job transfer, you should ask for tax preparation as one of your expat perks.