Tax season in France runs from April through May — and if you’re an American living in Paris, you’re filing in two countries. The French declaration is unfamiliar, the forms are in French, and the US obligations don’t stop just because you moved abroad. It’s a lot to manage, especially the first time.
The good news: the process is straightforward once you know what to do and when. This guide walks you through every step of the 2026 French tax declaration, the key US deadlines you can’t ignore, and how the US-France tax treaty keeps you from paying double.
This guide is for informational purposes only and does not constitute tax advice. For complex situations, consult a tax professional who understands both US and French tax law.
Do You Need to File a French Tax Return?
If you lived in France for more than 183 days during 2025, or if your primary household (foyer fiscal) is in France, you’re considered a French tax resident — and you must file a French tax return, even if all your income came from the US.
This includes:
- Salaried employees working for a French or US employer while living in Paris
- Freelancers and self-employed workers registered in France
- Retirees receiving US pensions while residing in France
- Non-working spouses on a visitor visa whose partner is a French tax resident
If you arrived in France partway through 2025 — say, in September — you still need to file for the portion of the year you were resident. Your French return will cover your worldwide income from the date of arrival through December 31.
Related reading: Carte de Séjour vs. Visa in France: What’s the Difference? — your residency status directly affects your tax obligations
Your 2026 Tax Calendar: Every Deadline You Need
The biggest source of stress is not knowing when things are due. Here’s every deadline that matters, French and American, in one place.
| Date | What | Where |
|---|---|---|
| April 10 | French online declaration opens | impots.gouv.fr |
| April 15 | FBAR filing deadline (FinCEN 114) | FinCEN BSA E-Filing |
| May 20 | French paper declaration deadline | Your local tax office |
| May 22 | French online deadline — Zone 1 (departments 01–19 + non-residents) | impots.gouv.fr |
| May 29 | French online deadline — Zone 2 (departments 20–54) | impots.gouv.fr |
| June 5 | French online deadline — Zone 3 (departments 55–976) | impots.gouv.fr |
| June 15 | US tax return deadline for expats (automatic 2-month extension) | IRS |
| October 15 | US extended filing deadline (if Form 4868 filed) | IRS |
| October 15 | FBAR extended deadline (automatic extension) | FinCEN BSA E-Filing |
Paris is in Zone 3 (departments 75, 92, 93, 94) — your French online deadline is June 5.
Before You Start: Documents and Account Access
Getting access to impots.gouv.fr
If this is your first French tax return, you won’t have online access yet. You’ll need to visit your local Service des Impôts des Particuliers (SIP) — the tax office assigned to your arrondissement — to obtain your numéro fiscal (tax ID number) and an activation code for the online portal.
Bring your passport, proof of address, and your titre de séjour or visa. The office will register you and provide the credentials you need. Plan for a wait — go early in the morning.
If you already have a numéro fiscal (from a previous property transaction or employer registration), you can create your account directly at impots.gouv.fr.
Documents to gather
For your French declaration:
- Fiches de paie (pay slips) for 2025 — your annual total is on the December slip
- Relevés bancaires (bank statements) for all French and foreign accounts
- Previous avis d’imposition (tax notice), if you filed before
- Any French rental income, investment income, or pension statements
For your US filings:
- W-2 or 1099 forms from US employers or clients
- Records of all French bank and investment accounts (balances for FBAR)
- French income documentation (converted to USD)
Related reading: Best French Banks for Expats — your French bank account details are needed for both the declaration and your FBAR
Filing Your French Declaration Step by Step
The French tax return is built around Form 2042 — the main declaration. As a US expat, you’ll also need two additional forms that are easy to overlook.
Form 2042: The main declaration
Most of your French-source income (salary, pensions) will be pre-filled by the tax office using data from your employer and banks. Check these figures carefully against your fiches de paie. You can correct them directly in the online form.
Key sections for expats:
- Box 1AJ/1BJ: Salaries and wages (net imposable — the figure from your December pay slip)
- Box 8TK: Income already taxed abroad that qualifies for a tax credit under the treaty
Form 2047: Foreign-source income
This form declares income earned outside France — US investments, rental income from US property, or a US pension. If you have any income that was taxed in the US, you report it here so the treaty mechanism can apply.
Form 3916: Foreign bank accounts
This is the one Americans forget most often. France requires you to declare every bank, investment, and insurance account held outside France. That means your US checking account, savings account, brokerage account, IRA, 401(k) — all of them.
Failure to declare a foreign account carries a penalty of €1,500 per undeclared account per year (€10,000 for accounts in non-cooperative states). It’s a simple form — account number, bank name, country — but the penalties for skipping it are severe.
Related reading: French Healthcare for Expats: CPAM & Carte Vitale — if you’re on a visitor visa, the CSM healthcare contribution may appear on your tax notice
The US-France Tax Treaty: Avoiding Double Taxation
The core fear — paying taxes on the same income twice — is addressed by the US-France tax convention. In most cases, you won’t pay double. Here’s why.
The Foreign Tax Credit (Form 1116) is the most common mechanism. You pay French taxes on your France-source income, then claim a dollar-for-dollar credit on your US return for the French taxes paid. Since French tax rates are generally higher than US rates for middle-income earners, the credit often wipes out your US liability on that income entirely.
The Foreign Earned Income Exclusion (Form 2555) lets you exclude up to $130,000 (2025 amount) of foreign-earned income from your US return. This works well if your income is below that threshold and you meet the residency test. You cannot use both the credit and the exclusion on the same income.
Which should you use? For most salaried expats in France, the Foreign Tax Credit produces a better result because French taxes are high enough to offset US tax fully. But if you’re self-employed or have complex income, consult a tax professional — the wrong choice can cost you thousands.
US Filing Obligations You Can’t Skip
Living in France doesn’t exempt you from US taxes. The US taxes citizens on worldwide income regardless of where they live. Here are the filings you cannot ignore.
FBAR (FinCEN Report 114)
If the aggregate balance of all your foreign financial accounts exceeded $10,000 at any point during 2025, you must file an FBAR. This includes your French bank account, Livret A, PEL, assurance-vie, and any other financial account held outside the US.
The FBAR is filed separately from your tax return, through the BSA E-Filing System. It’s free and takes about 15 minutes — but the penalty for not filing can reach $10,000 per violation (or more for willful non-compliance).
FATCA (Form 8938)
If your foreign financial assets exceed $200,000 on the last day of the year or $300,000 at any point during the year (thresholds for single filers living abroad), you must also file Form 8938 with your US tax return. The thresholds are higher for married filing jointly.
FATCA and FBAR overlap — many accounts must be reported on both. But they’re filed differently (FBAR to FinCEN, Form 8938 to the IRS with your 1040), and the thresholds differ.
Your standard US return
You still file Form 1040 as usual, reporting your worldwide income. Attach Schedule B if you have foreign accounts, plus Form 1116 or 2555 depending on your treaty strategy. Remember: US expats get an automatic 2-month extension (to June 15 for 2025 returns), but any tax owed is still due by April 15 — interest accrues from that date.
Related reading: Best French Banks for Expats — opening a French bank account triggers FBAR obligations for most Americans
First-Time Filers: What to Expect
Your first French tax return is different from subsequent ones. Here’s what to anticipate.
You may need to file on paper. If you couldn’t obtain online access in time, download Form 2042 from impots.gouv.fr, fill it out, and mail or hand-deliver it to your local SIP before the paper deadline (May 20). From your second year onward, you’ll file online.
Nothing will be pre-filled. Since the tax office doesn’t have a record of you yet, you’ll enter all income manually. Double-check everything — errors in your first filing follow you.
Your avis d’imposition arrives in August or September. This document is critically important. Landlords, banks, and administrative offices in France routinely ask for it as proof of income and address. Keep it safe — you’ll need it for rental applications, CAF, and various administrative processes.
Monthly tax payments start the following year. France uses prélèvement à la source (withholding at source). Once you’re in the system, your employer deducts income tax directly from your salary each month, based on your most recent declaration.
Related reading: Moving to Paris from the US — The Ultimate 2026 Guide — the full roadmap for your relocation
Common Mistakes US Expats Make
These are the errors we see most often — and the ones with the steepest consequences.
- Forgetting Form 3916. Every US bank account must be declared to France. Many expats don’t realize this until they receive a penalty notice. File it proactively.
- Not declaring worldwide income in France. As a French tax resident, you owe taxes on all income, not just French-source income. US rental income, dividends, and pensions must appear on your French return.
- Confusing the fiscal year. France’s tax year is the calendar year (January–December). The 2026 declaration covers income earned in 2025. The US follows the same calendar year, but filing deadlines differ.
- Assuming the treaty means no filing. The US-France tax treaty prevents double taxation — it does not prevent double filing. You must file in both countries, then use credits or exclusions to offset.
- Missing the FBAR. This is the single most common oversight. The $10,000 threshold is cumulative across all foreign accounts. Even a modest French checking account plus a Livret A can push you over.
Frequently Asked Questions
Do I have to file taxes in both the US and France?
Yes. The US taxes citizens on worldwide income regardless of where they live. France taxes residents on worldwide income regardless of citizenship. The US-France tax treaty ensures you don’t pay tax on the same income twice — but you must file in both countries.
What is a numéro fiscal and how do I get one?
A numéro fiscal is your French tax identification number. If your employer registered you with the French tax authorities, you should have received one. Otherwise, visit your local SIP with your passport, proof of address, and visa. They’ll assign one on the spot or within a few days.
I arrived in France in late 2025 — do I need to file for 2025?
Yes. You file for the portion of the year you were a French tax resident. If you arrived in October, you declare your worldwide income from October through December, plus any French-source income from before that date.
Can I file my French tax return in English?
No. The impots.gouv.fr interface and all forms are in French only. If your French isn’t strong enough, use browser translation tools or ask a bilingual friend to help. The online form is relatively intuitive once you know which boxes to fill.
What happens if I miss the French deadline?
You’ll face a 10% late filing surcharge on your tax due, increasing to 20% if you haven’t filed after a formal notice. If you miss the US deadline (including the June extension), interest accrues from April 15 on any balance owed.
Should I hire a tax professional?
For a straightforward situation — single income source, no investments, no property — you can likely handle both returns yourself using this guide and tax software. If you have income in both countries, own property, have significant investments, or are self-employed, hire a professional who specializes in US-France cross-border taxation. The cost (typically €500–€1,500 for both returns) is worth avoiding a costly mistake.
The Bottom Line
Filing taxes in two countries sounds daunting, but the reality is manageable: a French declaration in April-May, your US return by June 15, and an FBAR if your accounts crossed the $10,000 threshold. The US-France tax treaty does the heavy lifting to prevent double taxation — you just need to file correctly in both systems.
Start by getting your numéro fiscal and gathering your documents. The rest is a matter of following the steps above and respecting the deadlines.
Need help with French admin? Flatigo’s settling-in service handles the paperwork maze — from CPAM to CAF to your first tax declaration.
