U.S. tax filing · Paris
U.S. Tax Filing for Americans in Paris
Fixed-fee support for U.S. citizens and Green Card holders in Paris — French salary, assurance-vie and PEA, social charges, FBAR and FATCA reporting.
By Danilson Ramos · Founder, Atamatax
Updated July 2026
Takes ~2 minutes — then continues into your full free diagnostic.
Paris draws Americans into finance, fashion, tech, academia and the arts, plus a long-established dual-national community. France and the U.S. have a tax treaty and a totalization agreement, but popular French savings products and the way French social charges interact with U.S. credits can complicate an otherwise routine return.
Typical situations we see in Paris
- Assurance-vie policies: a French savings staple, but the underlying funds can be treated as PFICs for U.S. purposes, and the wrapper may raise foreign-trust or reporting questions.
- PEA (plan d'épargne en actions) and French mutual funds (SICAV/FCP) that are commonly PFICs.
- French social charges (CSG/CRDS) and how much of your French tax can be claimed as a Foreign Tax Credit.
- Households with a non-U.S. (French) spouse weighing filing-status options.
- Multiple French bank and investment accounts crossing the FBAR threshold.
Social charges and the Foreign Tax Credit
How French social charges such as CSG and CRDS are treated for U.S. Foreign Tax Credit purposes has been a moving area, and the answer can affect your U.S. tax. It is generally worth getting this right rather than guessing. Atamatax provides preparation support; this is not individualized advice.
Authorities cited
- IRC §1291 — IRC §1291 — Interest on tax deferral (excess-distribution regime)
- IRC §1297 — IRC §1297 — Definition of a passive foreign investment company
- IRS Form 8621 — About Form 8621 — Information Return by a Shareholder of a PFIC or QEF
- IRS Form 3520 — About Form 3520 — Annual Return To Report Transactions With Foreign Trusts
- 31 CFR §1010.350 — 31 CFR §1010.350 — FBAR (FinCEN Form 114) filing requirement and $10,000 threshold
- FinCEN Form 114 (FBAR) — Report of Foreign Bank and Financial Accounts (FBAR)
Primary sources (Cornell Legal Information Institute for the US Code and CFR; IRS.gov for forms, procedures, and treaty documents). This page is general information, not individualized tax or legal advice.
Atamatax provides tax preparation support and educational resources. This website does not constitute legal or tax advice.