Americans in France: Your US Tax Return Checklist 🇫🇷

What documents do US taxpayers in France need to file? You’ll need your Attestation Fiscale (or bulletins de salaire), French tax return (Déclaration de Revenus) if filed, proof of taxes paid to Direction Générale des Finances Publiques (DGFiP), travel records showing time in each country, and foreign account information if balances exceeded $10,000 USD at any time during the tax year.

Key facts for US taxpayers in France:

Both countries tax worldwide income; the US-France tax treaty prevents double taxation but doesn’t eliminate filing requirements
June 15 automatic filing extension applies if you live outside the US on the regular April deadline
French tax year aligns with the US calendar year (January 1 – December 31)
FBAR required if total foreign accounts (including French bank accounts, Livret A, PEA, assurance-vie, retirement accounts) exceeded $10,000 USD at any point during the tax year
French retirement accounts (régimes de retraite, PER, PERP) have special treaty treatment
French social security contributions (cotisations sociales) do NOT qualify for US tax credits
Foreign Tax Credit often provides better results due to French tax rates, though this requires analysis of each individual specific situation

📋 Filing Status & Household Information

Your filing status affects tax rates, deductions, credits, and multiple downstream decisions.

What you need:

Full legal names (must match Social Security cards exactly)
SSN or ITIN for you, your spouse, and dependents
Dates of birth
Filing status (Single, Married Filing Jointly, Married Filing Separately, Head of Household)
Dependent relationship details

✈️ Travel Calendar & Addresses

Critical for reporting requirements and for determining eligibility for provisions such as the Foreign Earned Income Exclusion.

What you need:

Dates of entry to and exit from the US and France
Workdays vs non-workdays (if tracking physical presence)
All addresses during the tax year, with move-in and move-out dates

More information on maintaining a Travel Calendar

💼 Employment & Income Information

For Employees:

Attestation Fiscale (Tax Certificate) or bulletins de salaire (payslips) (French equivalent of US W-2)
Payslips from January to December showing cumulative totals
Bonus, 13th month salary (treizième mois), or supplemental compensation statements (if any)
Benefits documentation (tickets restaurant, mutuelle, véhicule de fonction, etc.)

For Self-Employed / Freelancers (Auto-entrepreneurs/Professions libérales/Travailleurs indépendants):

Déclaration de Revenus (Income Tax Return) with relevant sections
Records of gross income and expenses
Factures (invoices) issued
Home office details (if applicable)
TVA (VAT) records if registered
Cotisations sociales (social security contributions) payment records

Note for Self-Employed Individuals:
If you’re self-employed, you may need a Certificate of Coverage from the French Social Security system to avoid paying US self-employment tax in addition to French social security contributions. This certificate proves you pay social security and Medicare taxes to France, making your self-employment income exempt from self-employment tax in the US under the US-France totalization agreement. You can obtain it from:

Other Income:

Interest and dividend statements (French and US sources)
Rental income and expenses (revenus fonciers)
Pension income (retraite)
Assurance-vie (life insurance) distributions
PEA (Plan d’Épargne en Actions) gains
Livret A interest
Capital gains or losses
Cryptocurrency transactions

Common mistake: Non-US income is still generally reportable on a US return. Interest from Livret A and other tax-free French accounts is taxable to the IRS.

🌍 Foreign Taxes Paid

Required to evaluate and calculate the Foreign Tax Credit.

What you need:

Déclaration de Revenus (Income Tax Return – Formulaire 2042) (if filed)
Avis d’Imposition (Tax Assessment Notice) from DGFiP
Attestation Fiscale (Tax Certificate) or bulletins de salaire showing tax withholding (prélèvement à la source)
Tax payment receipts or bank statements showing payments to DGFiP
Records of estimated payments (if applicable)
Prélèvements sociaux (social contributions) payment records

Important decision: Foreign Tax Credit, Foreign Earned Income Exclusion, or a combination. For most France residents, Foreign Tax Credit provides better results due to French tax rates, though this requires analysis of each individual specific situation.

Timing note: You can claim taxes paid or accrued. This choice affects which year’s French taxes offset which year’s US taxes.

💰 Deductions & Credits

Common deductions:

Foreign housing costs (rent, utilities, insurance)
Student loan interest (US loans only)
Retirement contributions (401k, IRA – French pension contributions may have treaty benefits)
Charitable contributions to US-qualified organizations (French charities generally don’t qualify)

Common credits:

Child Tax Credit / Credit for Other Dependents
Foreign Tax Credit (French income tax – impôt sur le revenu)
Education credits (if applicable for US institutions)

What you need:

Receipts and supporting documentation
Rental agreements (bail de location) and housing expense records
Pension contribution statements (PER, PERP, Article 83)
Charitable donation receipts (verify US qualification)

Note: Prélèvements sociaux (social contributions including CSG, CRDS) may or may not qualify for Foreign Tax Credit depending on their nature.

🏦 Foreign Bank & Financial Accounts (FBAR)

An FBAR is required if the aggregate value of all foreign accounts exceeded $10,000 USD at any time during the year.

What you need for each account:

Account number and IBAN/RIB
Financial institution name and address
Account type (compte courant, Livret A, LDD, PEL, CEL, PEA, assurance-vie, compte-titres, retirement account)
Maximum value during the year in EUR (converted to USD using Treasury rates)

Notes:

Joint accounts and signature authority still count
Livret A, LDD (Livret de Développement Durable), and other savings accounts must be reported
PEA (Plan d’Épargne en Actions) accounts must be reported
Assurance-vie (life insurance) contracts must be reported
PER (Plan d’Épargne Retraite), PERP, and other retirement accounts must be reported
Business accounts where you have signing authority must be reported

More information on FBAR requirements

📊 Foreign Financial Assets (Form 8938)

Separate from FBAR, with higher thresholds and overlapping but distinct rules.

What you need:

Bank and investment account details (similar to FBAR)
Foreign stock or securities held outside accounts
French pension account statements (PER, PERP, Article 83, régimes de retraite)
Assurance-vie contracts
PEA account statements
Foreign partnership interests
Foreign-issued life insurance or annuities

More information on Form 8938 requirements

🏠 Foreign Rental Real Estate

What you need:

Purchase date and price (in EUR and USD)
Current fair market value
Rental income and expenses (if applicable)
Sale details (if sold): proceeds, adjusted cost base, capital gain calculation
Mortgage and financing information
Acte de vente (sales deed) or acte notarié
Taxe foncière (property tax) records
Charges de copropriété (condominium fees)

Reminder: US depreciation and capital gains rules differ from French rules.

🇫🇷 French Retirement Accounts & Social Security (Special Treatment)

French retirement accounts have unique US tax treatment:

What you need:

Annual pension contribution statements (PER, PERP, Article 83, PERCO)
Pension account balances (December 31)
Social security contribution records (cotisations sociales – régime général)
Pension distribution statements (if receiving payments – retraite de base, retraite complémentaire)
Employer pension scheme details (régimes de retraite d’entreprise)

Key points:

French pension growth can be tax-deferred in the US if proper treaty elections are made
Employee contributions may be deductible on US return under treaty provisions
Employer contributions are generally not taxable income in the US
French state pension (retraite de base) is taxable on both US and French returns
Social security contributions (cotisations sociales) do NOT qualify for US tax credits
Assurance-vie contracts have complex US tax treatment that differs significantly from French treatment

👶 Dependents & Education

For each dependent:

SSN or ITIN
Months lived with you
Childcare provider details (name, address, SIRET number)
Education expense records (Form 1098-T from US institutions)
International or private school tuition records
Allocations familiales (family allowances) information (French benefit is not taxable in the US)

Note: French university or international school tuition does NOT qualify for US education credits in most cases.

🏥 Health Insurance

What you need:

Proof of health insurance coverage (Sécurité Sociale/Assurance Maladie or private mutuelle)
Private complementary health insurance details (mutuelle)
Premium amounts paid

💳 Other Important Items

Prior year US tax return
IRS notices or correspondence
Estimated tax payments made to IRS
US state tax information (if you maintained state residency)
Pension account statements (PER, PERP, etc.)
Numéro Fiscal (French Tax Identification Number)
Numéro de Sécurité Sociale (French Social Security Number)
Immigration documentation (titre de séjour, carte de résident)
Record of any tax treaty elections made in prior years
Assurance-vie contracts and statements

We have unlimited practice rights

✅ Ready to File?

Organizing these items upfront saves time and reduces the risk of missed reporting or penalties, even in years with little or no tax due. The US-France tax relationship involves complex treaty provisions that require professional expertise, particularly for assurance-vie contracts, social contributions (prélèvements sociaux), and retirement accounts.

Let’s get started!

🔎 Quick Reference

France Tax Year: January 1 – December 31
French Tax Filing Deadline: Mid-May to early June (varies by département and filing method)
US Tax Year: January 1 – December 31
US Filing Deadline: June 15 (automatic extension for taxpayers abroad)
Extended US Deadline: October 15 (with extension)
FBAR Deadline: April 15 (automatic extension to October 15)
USD/EUR conversion: Use Treasury Department rates or year-end rates consistently

Documents specific to France:

Attestation Fiscale (Tax Certificate)
Bulletin de Salaire (Payslip)
Déclaration de Revenus (Income Tax Return – Formulaire 2042)
Avis d’Imposition (Tax Assessment Notice)
Acte de Vente/Acte Notarié (Sales Deed)
Relevé d’Identité Bancaire (RIB – Bank Account Details)
Attestation d’Assurance-Vie (Life Insurance Certificate)

⚠️ Every individual income tax situation is unique and may involve nuances that are not obvious from general guidance. You should review your specific facts with a qualified tax professional before making filing decisions or taking action based on this information.

Americans in France: Your US Tax Return Checklist 🇫🇷