Not often, but it depends on your income level and time spent outside of the United States.
For example, consider a US citizen residing in Dubai with an annual income of $100,000. For the tax year 2023, they may be eligible for the Foreign Earned Income Exclusion (FEIE), which for 2023 is $120,000.
If the individual qualifies for the FEIE, they can exclude up to $120,000 of their foreign-earned income from US taxation. In this scenario, their entire income of $100,000 can be excluded from US taxation
