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I am a French/US dual citizen and only recently discovered I was supposed to be filing taxes... as many people on these forums apparently ...
Yes, American citizens (and other U.S. persons) are taxed on their worldwide income.

Regarding 2555, should I report earned salaries amounts gross ("brut") or "net imposable" ?
Gross amount

I am also "auto-entrepreneur" on the side, that is not my main activity though: are those amounts simply to add to the amounts from my salary on 2555 or do I need to treat this differently, and report it on 1040 directly, as "self-employed" ? I was initially planing on lumping salary+auto-entrepreneur into 2555 as the total of my wages, and not doing anything specific in 1040: is that OK ? I already am paying "charges" on it in France, of course, so, again, should I use gross amounts ?
On your 1040 the incomes are treated differently, so you should not lump them together. For the 2555, the way I understand it is that it depends whether your self-employment income is from your professional services or your capital. Only *earned* income is excludable. Thus, you have to have earned your self-employment income by providing services. I would put it on line 20 but others here may know better.

Should I produce any kind of evidence : pay slips, etc ?
you should have them; you don't need to mail them in unless you are audited (I have no idea how often that happens with people living abroad. That's a whole other question...

Regarding bank accounts, I understand the difference between 8938 and FBAR I think, but I am not sure how the earned interests on savings accounts and such make their way back into form 1040. Also, is there a minimal amount of earned interest I can safely ignore (we are not really talking about VERY little amounts here, 2% or so ...) ?
The amount (assets) you have in your bank and other financial accounts need to be reported for FBAR & FATCA. The interest is income and needs to be reported on your 1040 - and is NOT excludable because it is not earned income. If I recall correctly, there is a de minimis rule but I always report everything. If you pay tax on your interest income, you can claim the foreign tax credit for your U.S. taxes.

I know these questions must seem obvious but I am really new at this, and so if anyone out there can answer some or even all of my questions, it would go a long way in helping me stay sane :D !

Thanks a lot ![/QUOTE]
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