Americans in Ireland: Your US Tax Return Checklist 🇮🇪
What documents do US taxpayers in Ireland need to file? You’ll need your P60, Irish tax return (Form 11 or Income Tax Return) if filed, proof of taxes paid to Revenue, 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 Ireland:
- Both countries tax worldwide income; the US-Ireland 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
- Irish tax year aligns with the US calendar year (January 1 – December 31)
- FBAR required if total foreign accounts (including Irish bank accounts, pension schemes, PRSA accounts) exceeded $10,000 USD at any point during the tax year
- Irish retirement accounts (occupational pensions, PRSA, personal pensions) have special treaty treatment
- Irish social security contributions (PRSI) do NOT qualify for US tax credits
- Foreign Tax Credit often provides better results due to Irish 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 Ireland
- 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:
- P60 (End of Year Certificate) (Irish equivalent of US W-2)
- P45 (Certificate of Pay, Tax, and PRSI Contributions) (if you changed jobs during the year)
- Payslips from January to December showing cumulative totals
- Bonus, commission, or supplemental compensation statements (if any)
- Benefits in kind (BIK) documentation (company car, medical insurance, etc.)
For Self-Employed / Sole Traders:
- Form 11 (Self-Assessment Tax Return)
- Profit and loss statement
- Records of gross income and expenses
- Home office details (if applicable)
- VAT returns (if registered)
- Preliminary tax payment records
Note for Self-Employed Individuals:
If you’re self-employed, you may need a Certificate of Coverage from the Department of Social, Community and Family Affairs to avoid paying US self-employment tax in addition to Irish PRSI contributions. This certificate proves you pay social security and Medicare taxes to Ireland, making your self-employment income exempt from self-employment tax in the US under the US-Ireland totalization agreement. You can obtain it from:
- Department of Social Protection. MyWelfare
- For more information, visit the Social Security Administration’s international programs page.
Other Income:
- Interest and dividend statements (Irish and US sources)
- Rental income and expenses
- Pension income (State Pension, occupational pension)
- PRSA distributions
- Capital gains or losses
- Cryptocurrency transactions
Common mistake: Non-US income is still generally reportable on a US return.
🌍 Foreign Taxes Paid
Required to evaluate and calculate the Foreign Tax Credit.
What you need:
- Form 11 (Self-Assessment Tax Return) or Income Tax Return (if filed)
- P60 (End of Year Certificate)
- Notice of Assessment from Revenue
- Statement of Liability from Revenue
- Tax payment receipts or bank statements showing payments to Revenue
- Records of preliminary tax payments (if self-employed)
- USC (Universal Social Charge) payment records
- PRSI (Pay Related Social Insurance) contribution records (these do NOT qualify for FTC)
Important decision: Foreign Tax Credit, Foreign Earned Income Exclusion, or a combination. For most Ireland residents, Foreign Tax Credit provides better results due to Irish 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 Irish 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 – Irish pension contributions may have treaty benefits)
- Charitable contributions to US-qualified organizations (Irish charities generally don’t qualify)
Common credits:
- Child Tax Credit / Credit for Other Dependents
- Foreign Tax Credit (Irish income tax and USC)
- Education credits (if applicable for US institutions)
What you need:
- Receipts and supporting documentation
- Rental agreements and housing expense records
- Pension contribution statements (occupational pension, PRSA)
- Charitable donation receipts (verify US qualification)
🏦 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
- Financial institution name and address
- Account type (current account, deposit account, savings account, PRSA, pension scheme)
- Maximum value during the year in EUR (converted to USD using Treasury rates)
Notes:
- Joint accounts and signature authority still count
- Occupational pension schemes must be reported
- PRSA (Personal Retirement Savings Account) must be reported
- Investment accounts must be reported
- Business accounts where you have signing authority must be reported
- Credit union accounts 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
- Irish pension scheme statements (occupational pension, PRSA)
- 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
- Property registration documents (Folio from Land Registry)
- Local Property Tax (LPT) records
- Management company fees
Reminder: US depreciation and capital gains rules differ from Irish rules.
🇮🇪 Irish Retirement Accounts & Social Security (Special Treatment)
Irish retirement accounts have unique US tax treatment:
What you need:
- Annual pension contribution statements (occupational pension, PRSA)
- Pension scheme account balances (December 31)
- PRSI contribution records
- Pension distribution statements (if receiving payments)
- Employer pension scheme details
- AVC (Additional Voluntary Contribution) statements
Key points:
- Irish 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
- Irish State Pension is taxable on both US and Irish returns
- PRSI contributions do NOT qualify for US tax credits
- Lump sum retirement payments have special US tax treatment considerations
👶 Dependents & Education
For each dependent:
- SSN or ITIN
- Months lived with you
- Childcare provider details (name, address, tax reference number)
- Education expense records (Form 1098-T from US institutions)
- International or private school tuition records
- Child Benefit information (Irish benefit is not taxable in the US)
Note: Irish 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 (HSE or private health insurance)
- Private health insurance details (if applicable)
- 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 scheme statements (occupational pension, PRSA)
- PPS Number (Personal Public Service Number)
- Tax reference number
- Immigration documentation (Stamp 1, Stamp 4, etc.)
- Record of any tax treaty elections made in prior years
✅ 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-Ireland tax relationship involves complex treaty provisions that require professional expertise, particularly for retirement accounts and the interaction between Irish USC and US tax credits.
🔎 Quick Reference
- Ireland Tax Year: January 1 – December 31
- Irish Tax Filing Deadline: October 31 (for self-assessment via ROS – Revenue Online Service)
- 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 Ireland:
- P60 (End of Year Certificate)
- P45 (Certificate of Pay, Tax, and PRSI Contributions)
- Form 11 (Self-Assessment Tax Return)
- Notice of Assessment
- Statement of Liability
- Payslip
- PRSA Statement
- Folio (Land Registry Document)
⚠️ 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.
