All U.S. citizens and green card holders who have not formally surrendered their green cards are required to file tax returns even if they do not reside in the United States, and even if they do not expect to owe tax. U.S. tax returns must declare a taxpayer’s gross worldwide income according to U.S. tax rules, regardless of whether certain indemnities and income is considered nontaxable in the taxpayer’s country of residence.
In 2018, you must file a U.S. tax return if your GROSS income (brut salaire and all investment and rental income, NOT net fiscal) exceeds the following income requirements:
Single: $12,000 (or 10.176€)
Married filing jointly: $24,000 (or 20.353€)
Married filing separately: $5 (or 4€)
Head of Household: $18,000 (or 15.265€)
Even though you are required to file a return, you won’t necessarily owe U.S. tax. You may be eligible to claim the foreign earned income exclusion and foreign tax credits to reduce your U.S. tax liability.
* IRS rate of 1.1792 EUR to USD to calculate the euros in the table above.