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Hi,

I am a US citizen married to a French citizen. For 2014 I was living in France for most of the year with my wife, but maintaining a domicile in the US (a permanent address, with the intention of moving back to the US-- i.e. only temporarily staying in France). I filed my taxes as married, with wife as NRA, with my American domicile address (part of this had to do with her visa application). However, my wife is declaring for French taxes (as a married couple), and is not sure if she should put our address in France for me, or my American domicile address. I have only been earning money from my American employer, who had been paying me at my US domicile address.

My questions are 1) should we put my US or French address for taxes, and 2) will I be taxed at all on my American earnings (I've already paid US taxes on them) ?

Anybody have experience with this kind of situation?

I am thinking she should just use our French address, but would this create complications with the double-taxation treaty?

Thank you for any help,

palme
 

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First of all, they don't compare your French declaration with whatever you did or didn't file with the US. So that's simply not an issue.

Next, for France, you must file a "joint" return if you are a married couple - and it is required/assumed that a married couple maintains a residence together, so there is not really an option to file with your French wife using your US address.

OK, now comes the tricky part. If you were physically located in France while doing the work for you American employer, you are considered to have been "working in France" - no matter where or how you were paid (or by whom). You should have been eligible for either the FEIE (Foreign Earned Income Exclusion) or the Foreign Tax Credit - however unless you actually paid French tax on your 2013 income in France, you probably have no foreign tax credit to claim.

Given that you were resident in France while working, you should by rights be taxed on your earned income (and should have been paying French cotisations to boot - which is a separate issue). The "good news" however is that next year - when filing your US taxes, you will be able to take your share of the French income taxes you paid as a Foreign Tax Credit against whatever income you report for the US. (And the FTC does carry over from year to year, so if you don't use it it will carry forward.)

I suppose you could amend your US filing, but getting your money back may take a while.
Cheers,
Bev
 
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