Moving to France From the US: Tax Guide for Americans

2026-07-09

Last reviewed: July 9, 2026. This article reflects current IRS rules and EA exam requirements as of this date.

Moving to France means your tax life gets more complicated, not less. The US taxes citizens on worldwide income regardless of where they live. France taxes residents on their income. The overlap creates dual filing obligations that require coordination.

This guide covers the initial tax steps — what to do when you arrive, before you file your first France return.

Before You Move

Get your US filing in order. If you have unfiled US returns, address them before you leave. The Streamlined Filing Compliance Procedures let you catch up without penalties, but it's easier to complete from the US with access to your records. Once you're abroad, gathering documents becomes harder.

Understand the Foreign Earned Income Exclusion. For the 2025 tax year, you can exclude up to $130,000 of foreign-earned income from US tax. You qualify under the bona fide residence test (you're a bona fide resident of France for an entire tax year) or the physical presence test (330 days outside the US in a 12-month period).

Understand the Foreign Tax Credit alternative. The FTC on Form 1116 credits France taxes against your US tax liability. In some countries with high tax rates, the FTC eliminates US tax entirely and generates excess credits for carryforward. In others with low rates, the FEIE is the better election.

When You Arrive

Register with the French tax authority — obtain a numéro fiscal (tax identification number). First-time filers submit a paper return; subsequent years use the online portal.
Understand the French tax year: January 1 to December 31 (same as the US calendar year) but filing deadlines differ — typically May-June for the prior year.
Determine whether the FEIE or FTC is better — the French CSG/CRDS social charges (9.7%) may not be creditable against US tax, making the FEIE the better election for many filers.
Review your assurance-vie policies — these are PFICs from the US perspective and require Form 8621 reporting.
Enroll in the French social security system (Sécurité Sociale) — registration through your employer or URSSAF for self-employed individuals. This grants access to the French healthcare system (carte vitale).

Your US Filing Obligations

You'll continue filing Form 1040 with the IRS every year. Your filing deadline is April 15 with an automatic two-month extension to June 15 for Americans living abroad. An additional extension to October 15 is available on request.

You'll file FBAR (FinCEN Form 114) if your foreign account balances exceed $10,000 in aggregate. This is separate from your tax return and filed electronically through the BSA E-Filing System by April 15 with an automatic extension to October 15.

You may need to file Form 8938 (FATCA reporting) if your foreign financial assets exceed higher thresholds ($200,000 for single filers living abroad, $400,000 for joint filers).

The EA You'll Need

A domestic preparer who's never handled an expat return will miss things. Find an EA or CPA who files France expat returns regularly. Ask them: How many France returns did you file last year? Are you familiar with the US-France tax treaty? What's your approach to the FEIE vs FTC election for someone in my situation?

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