Do I still owe US tax if I already pay impôt in France?

Usually not. The France-US Convention (1994) lets you claim a Foreign Tax Credit on Form 1116 for French income tax — and, since the 2019 IRS guidance, for CSG/CRDS too. In most cases the credit zeroes out the US liability, but you still have to file the return and the credit forms.

Is my PEA or assurance-vie a PFIC?

The wrapper itself isn't, but the funds inside a PEA or assurance-vie are almost always Irish- or Luxembourg-domiciled UCITS — which the IRS treats as PFICs under §1297(a). We classify each holding and let you elect QEF, mark-to-market, or §1291 per fund.

When do I need Form 8833 as a US citizen in France?

Only when you take a treaty position that overrides the default tax treatment — for example, treating a pension under a specific article rather than the default Form 1116 credit. The default dividend/interest/gain treatment runs through Form 1116 and needs no 8833; we flag the override cases automatically.

Convention 1994 · IRS × DGFiP

You already pay French tax at Bercy.
We stitch your 1040 to match it — article by article.

France-US Convention 1994 covers dividends, interest, pensions, and capital gains via Form 1116 by default, with Form 8833 disclosure flagged when treaty positions override the default.

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Free PFIC scan · Pay to generate the draft package · Mapped Forms 8621 / 8938 / FBAR / 1116 / 8833

What we handle for France residents

The three things that bite France-based US citizens.

PEA + assurance-vie

Both flagged as PFIC under US rules. We classify each holding and let you elect QEF/MtM/§1291 where applicable.

Article 24 credit

Foreign-tax credit on French income tax + CSG/CRDS is computed automatically on Form 1116.

CSG / CRDS classification

Treated as creditable income tax since the 2019 IRS guidance — we include the full social contribution stack in your credit base.

Other treaty desks

Same workflow, different bilateral convention.

United KingdomConvention 2001 GermanyConvention 1989 SwitzerlandConvention 1996 CanadaConvention 1980 AustraliaConvention 1982

France treaty · FAQ

What US citizens in France ask us most.

Do I still owe US tax if I already pay impôt in France?: Usually not. The France-US Convention (1994) lets you claim a Foreign Tax Credit on Form 1116 for French income tax — and, since the 2019 IRS guidance, for CSG/CRDS too. In most cases the credit zeroes out the US liability, but you still have to file the return and the credit forms.
Is my PEA or assurance-vie a PFIC?: The wrapper itself isn't, but the funds inside a PEA or assurance-vie are almost always Irish- or Luxembourg-domiciled UCITS — which the IRS treats as PFICs under §1297(a). We classify each holding and let you elect QEF, mark-to-market, or §1291 per fund.
When do I need Form 8833 as a US citizen in France?: Only when you take a treaty position that overrides the default tax treatment — for example, treating a pension under a specific article rather than the default Form 1116 credit. The default dividend/interest/gain treatment runs through Form 1116 and needs no 8833; we flag the override cases automatically.

Atamatax · run your France return

Free on-screen draft. Pay to generate the PDF package.

Scan your brokerage, see your PFIC count, review the forms with the right France treaty positions attached. You pay when you generate the draft PDF package. It maps supported figures to IRS forms and identifies items you or your CPA still need to complete.

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What you walk out with

· Form 1040 + schedules B, D, 1, 2, 3
· One Form 8621 per PFIC (up to 25 per return)
· Form 8938 (FATCA) when thresholds hit
· FinCEN 114 (FBAR) threshold check and separate-filing guidance
· Form 1116 with France tax credit allocated
· Form 8833 when you take a treaty position