A clear, practical guide to US tax obligations for Americans living in France. This section explains why the US taxes its citizens on worldwide income regardless of where they live, how the US-France tax treaty reduces but does not eliminate double taxation, and what filings every American expat must complete each year: the standard federal return, FBAR for foreign accounts, Form 8938 for FATCA reporting, and potentially Form 2555 for the foreign earned income exclusion. We cover the tax implications of becoming a French tax resident, how French income and wealth taxes interact with your US obligations, the specific treatment of Social Security, pensions, rental income, and investment distributions under the treaty, and when to use a US expat CPA versus a French tax advisor.