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us expat tax guide – france

Who needs to file a US tax return in France?

All US citizens and green card holders, including those who live and work in France, need to file a US tax return if they make enough money.

The amount of money that requires you to file depends on whether you’re single, or married, and how you choose to file your taxes. For example, if you’re single and younger than 65, you need to file a tax return if you make US$13,850 or more. For married couples filing together, the limit is US$27,700. If you’re married but file separately, you only need to make more than US$5 to need to file.

Here’s a quick look at these rules in a table:

Filing Status Income Threshold
Single (under 65) US$13,850
Married Filing Jointly US$27,700
Married Filing Separately US$5
Self-employed Individuals Net earnings of US$400 or more

What about self-employment?

If you’re earning money by working for yourself, whether your client is in France or any other country, including the United States, you need to file a US tax return if your self-employment income is US$400 or more during the calendar year.

Learn more about self-employment income and earning as a micro-entrepreneur here:
(https://www.expatustax.com/pay-self-employment-tax/)

How are tax situations different for Americans in France compared to other countries?

Living in France presents unique challenges for American taxpayers compared to other countries because they have to deal with both US and French tax laws. This means they have to understand both countries’ tax rules, which can get complicated, especially when trying to figure out where they owe taxes, how to report income, and how to avoid paying tax twice on the same income thanks to tax agreements between the US and France.

Americans in France also need to know about other rules like the Foreign Bank Account Report (FBAR), which is required if they have certain amounts in foreign banks. They might also qualify for the Foreign Earned Income Exclusion, which lets them not pay US tax on up to about US$126,500 of income they make while working in France.

It’s recommended to get a tax professional experienced in expatriate issues. They can provide support in these facets, making sure your tax returns are accurate and timely reported, as well as help you get the benefits you deserve as a US citizen living in France.

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