U.S. EXPAT TAX GUIDE – FRANCE
What does it mean to file as “married filing separately” for US citizens living in France?
For US citizens who are legally married, the IRS requires you to file as “married” regardless of where your marriage took place or if your spouse is not an American. If your spouse is neither a US citizen nor a resident, you usually cannot file jointly, making “married filing separately” your appropriate filing status.
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Why is the “married filing separately” status important for US citizens in France with non-US spouses?
This filing status significantly affects your taxes. If you are married to a non-US person, you must still report your marital status to the IRS. You have two primary options:
- Married Filing Separately: This requires you to report only your income, but the filing threshold is very low—just $5.
- Head of Household: If you have dependents or a qualifying child, you might qualify for this status, which offers potential tax benefits. However, specific criteria must be met to use this filing status.
Does earning a small amount require filing a US tax return under “married filing separately”?
Yes, earning even a minimal amount, such as $5 from bank interest, obligates you to file a US tax return if you choose the “married filing separately” status. This can be surprising but underscores the importance of understanding your filing obligations carefully, regardless of your spouse’s nationality.
Why partner with a specialist Expat accountant?
Living outside of the US can make your tax filing requirements complicated. To ensure you pay the minimum amount of taxes, it’s critical to work with an accountant who understands every aspect and avenue for reducing your tax liability. We have a dedicated team of tax accountants who work exclusively with US expats earning and investing in Germany. Partnering with a specialist expat accountant can help you navigate complex tax regulations and optimize your tax situation.
