U.S. TAX GUIDE IN FRANCE

How does filing as “Married Filing Separately” work for US citizens in France?

Filing as “Married Filing Separately” (MFS) is an option for US citizens in France married to non-US persons. This status is chosen if you’re legally married but your spouse isn’t a US citizen or resident. It’s crucial to understand because it influences your tax obligations significantly.

Why is this filing status crucial for US citizens married to non-US persons?

Choosing MFS affects your taxes as you report only your own income. The filing threshold is very low at just $5, making it essential to file even with minimal income. Alternatively, if you have dependents, you might qualify as “Head of Household” for potential tax benefits.

Does earning a small amount require filing under MFS?

Yes, even a minimal income, such as $5 from bank interest, mandates filing a US tax return under MFS. This emphasizes the importance of understanding and adhering to filing obligations, regardless of where your spouse is from.