United States Embassy in France

Taxable Income of U.S. Citizens /Resident Aliens; Reportable to the IRS

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Persons filing a U.S. income tax return as a resident of the USA or as a U.S. citizen are required to report (i.e.declare) their worldwide income to the Internal Revenue Service. This includes in-come from sources in the U.S. and also income from sources in all other countries. Overseas residents may be eligible for certain tax treaty benefits, exclusions and or credits, but the worldwide income must first be reported before the exclusion/credit can be applied.

Eligibility for these special rules may be lost if a tax return is not timely filed. For a complete summary of U.S. income tax treaties, refer to IRS Publication 901, U.S. Tax Treaties. For the special rules and tax benefits available to U.S. citizens and resident aliens residing outside of the USA, refer to IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

Tax Status of Foreigners Emigrating to the USA

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All foreigners who emigrate to the USA and take up residence there, are taxed under the normal rules applicable to all U.S. citizens and resident aliens. Income is taxed at progressive rates. The income tax rate is based on the individual’s total gross taxable income less adjustments, less standard or itemized deductions, less personal exemption(s), and less credits.

For a complete list of current U.S. income tax rates, refer to IRS Form 1040-ES or Form 1040 Instruction Booklet. To determine whether a foreign citizen is classified as a nonresident alien (NRA) or a resident alien under U.S. tax law, refer to IRS Publication 519, U.S. Tax Guide for Aliens.

Filing Status for U.S. citizens with Foreign Citizen Spouses

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U.S. citizens married to foreigners (commonly referred to as non-resident aliens in tax terminology) generally file their U.S. income tax return using the filing status of “married filing separately”. When filing separately, the individual reports only his/her own personal income, credits and deductions, and only he/she signs the tax return.

Nonresident aliens who are not also US citizens, who are not resident aliens of the USA, who do not have US sourced income, nor live or work in the USA have no US income tax filing requirement of any kind. Note: If a separate return results in an income tax liability, the individual may consider a special election to treat the foreign spouse as a U.S. resident alien (for US income tax purposes only) which may minimize the tax. For details on how this can be done, refer to IRS Publications 519 or 54.

Mission

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France is America’s oldest ally. France and the United States have been linked for more than two centuries by diplomatic and military alliances and a rich complex of cultural, intellectual and economic ties. The seminal ideas of the Eighteenth-Century “philosophes” profoundly influenced America’s Founding Fathers, and the American victory in the Revolutionary War would have been inconceivable without French participation, as would have been the liberation of France without the American troops who stormed the Normandy beaches in 1944. At present our relationship with France enjoys the glow of growing commercial, political, and cultural interchanges. These have been strengthened by this year’s G7 conference in Lyon. With 92 billion francs invested here, the United States is France’s second most important source of investment (after Germany). The U.S. is also the largest destination for French investment, with 24 billion dollars invested in our economy. Each year roughly 2 million Americans come to France as tourists, and America still tops the polls of places French people want to visit.

Our Mission:

To Pursue Mutual Interests

Our mutual interests with France include transatlantic security and prosperity, scientific and technological advancement, environmental and health improvements, global and security trade and the spread of democratic values and human rights.
The United States and France cooperate for scientific and technical advancement. Key areas include nuclear power and nuclear non-proliferation, joint and international space and satellite programs, health and medical programs such as AIDS research and biotechnology and joint research into global climate change and fisheries conservation.

To Provide Essential Services

We provide information, analysis and recommendations for U.S. policy makers. We support U.S. businesses, provide consular assistance to U.S. citizens, facilitate scientific and academic exchanges and liaison with French leaders. We tell America’s story!
There are three consular districts in France headquartered in Paris, Strasbourg and Marseille.