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.
If you read one guide on this topic, make it US Taxes When You Live in France: FBAR, FATCA, Form 2555 and the Tax Treaty Explained.
Yes: the US taxes citizens on worldwide income wherever they live. Filing deadlines, FBAR over $10,000, FATCA and what the France-US treaty changes.
Aurelio Maurici38 min read
What Article 18 of the US-France tax treaty says about Social Security, 401(k) and IRA payments, how France credits them on your return, and what the text leaves open.
Aurelio Maurici9 min read
FBAR and Form 8938 side by side for Americans living in France: who files, the thresholds, deadlines, penalties, and which French accounts and assets go on which form.
Aurelio Maurici8 min read
The tests that make you a French tax resident (home, main stay, work, economic interests), what happens in the year you arrive, and the treaty tie-breaker.
Aurelio Maurici10 min read
Never filed US taxes from France? The IRS streamlined procedure covers 3 years of returns and 6 FBARs penalty free. Who qualifies, and the clock on it.
Aurelio Maurici15 min read
France can tax your US LLC as a corporation at 25%. What triggers requalification, the 10 year audit window, and how to register before it happens.
Aurelio Maurici16 min read
First-time filing French income taxes as an American? Numéro fiscal, Form 2042, Form 2047, deadlines by department, and declaring US income explained.
Aurelio Maurici28 min read
American freelancers in France owe taxes to both countries. Here's how Schedule SE, French cotisations sociales, and the Totalization Agreement interact.
Aurelio Maurici15 min read
Moving to France doesn't end state tax obligations automatically. California, New York sticky state rules and the domicile change steps that actually work.
Aurelio Maurici21 min read
US Social Security in France, the totalization agreement, Medicare Part B abroad, and the Windfall Elimination Provision explained for Americans.
Aurelio Maurici22 min read
Form 1116 credits French income tax against US tax, dollar for dollar. Unused foreign tax credit carries forward ten years. CSG and CRDS generally qualify.
Aurelio Maurici25 min read
France's IFI taxes real estate wealth above 1.3 million euros. New arrivals get a 5-year exemption on foreign property. What US movers need to know.
Aurelio Maurici18 min read
What Americans pay on French property: taxe foncière, second-home taxe d'habitation, the IFI threshold, and 36.2 percent when you sell.
Aurelio Maurici21 min read
Monaco has no income tax; France taxes worldwide income. But US citizenship taxes Americans in both. Compare tax, residency, and the cross-border traps.
Aurelio Maurici23 min read
Section 121 exclusion timing, French tax on US property sales, Form 8949, and what Americans in France must report when selling their US home.
Aurelio Maurici20 min read
How French forced heirship, Brussels IV, and the US-France estate tax treaty affect Americans in France, plus 2026 succession tax rates.
Aurelio Maurici21 min read
Why France distrusts the common law trust, and what the 2011 law requires: reporting, the annual tax, the ad hoc death tax and income tax on trust income.
Ronald Sokol26 min read
What to do in France and in the U.S. when your spouse dies: the death certificate, the town hall declaration, funeral rules, the bank, the embassy report and Social Security.
Aurelio Maurici11 min read
US estate tax gives no unlimited marital deduction to a non-citizen spouse in France. The 2026 exclusion is $15,000,000. Gifts cap at $194,000 a year.
Maxime Roseau13 min read
France does not look through a US revocable living trust. The trustee owes a declaration by 15 June each year, and each one missed costs 20,000 euros.
Aurelio Maurici18 min read
