For US citizens and green card holders in China

US Taxes for Americans Living in China

Moving to China does not end your US tax filing. Here is what Americans living there file each year, how the treaty and the social security rules between the two countries work, and what to do about missed years.

US returnFBARForm 8938Treaty: yesTotalization: no

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Quick answer

Do US citizens living in China have to file US taxes?

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in China gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US has an income tax treaty with China, and there is no social security agreement.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US return: Yes, on worldwide income; due June 15 automatically when living abroad
US tax treaty with China: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: No, per the SSA list
Accounts in China: FBAR above US$10,000 in total; Form 8938 above higher limits
Behind on filing: Streamlined: 3 years of returns, 6 years of FBARs

Do Americans living in China have to file US taxes?

Yes. The United States taxes its citizens and green card holders on worldwide income wherever they live, so moving to China does not end the yearly US return (IRS Pub 54). Salary, self-employment income, interest and pensions from China all go on it, converted from Chinese yuan (renminbi) to US dollars.

The return is due April 15. If you live and work outside the US on that date, you get an automatic 2-month extension to June 15, and you can extend further to October 15. Interest still runs on tax paid after April 15.

Avoiding double tax between the US and China

Two US tools stop the same income being taxed twice.

Foreign earned income exclusion: up to US$130,000 for 2025 and US$132,900 for 2026 of earned income, for people who qualify by residence or days abroad (IRS).
Foreign tax credit: a credit against US tax for income tax paid in China.

The US has an income tax treaty with China (IRS treaty list), but US treaties contain a saving clause: they generally do not reduce US tax for US citizens, with specific exceptions written into each treaty (IRS Pub 54). So the treaty helps at the edges, for example with pensions or the order of tax credits, while the main relief comes from the exclusion or the credit.

Which tool works better depends on your income and on how much tax China charges you; we compare both. See FEIE vs foreign tax credit.

Your accounts in China: FBAR and Form 8938

Bank, pension and investment accounts in China are foreign accounts for US purposes.

FBAR: required when your foreign accounts total more than US$10,000 at any time in the year. Due April 15, with an automatic extension to October 15 (IRS).
Form 8938: filed with the return when foreign financial assets pass higher thresholds; for a single person living abroad, more than US$200,000 at year end or US$300,000 at any time (US$400,000 and US$600,000 for a joint return). Not filing can cost US$10,000 (IRS).

Missed years while living in China

Behind on US filings while living in China? Eligible non-willful filers who live abroad can use the Streamlined Foreign Offshore Procedures: file the last 3 years of returns and 6 years of FBARs, pay any tax and interest, and the IRS does not charge the usual failure-to-file, information return or FBAR penalties (IRS). More in our Streamlined guide.

The local side

Americans in China include English teachers, managers of US companies and spouses of Chinese citizens.

Your tax in China is a matter for a local adviser. We take their final figures and make sure the US return gives you the relief it should.

How we help

Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in China: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.

Where these rules come from (China)

Treaty and social security

The IRS lists the 1984 income tax treaty, signed April 30, 1984. General effective date (IRS Table 3): treaty Jan. 1, 1987 (IRS treaty documents for China; treaty text; IRS Table 3).
Saving clause: like other US treaties, this one keeps the US right to tax its own citizens, apart from listed exceptions (IRS Pub 54).
Article 22 (Elimination of Double Taxation), on relief from double taxation.
Article 17 (Pensions and Annuities) and Article 18 (Government Employees and Pensions), on pensions and social security.
Article 14 (Dependent Personal Services), on employment income.
Social security: no US agreement with China appears on the SSA list.

US law

Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
Green card holders and residency: Code section 7701(b) (IRS Pub 519).
Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).
Foreign tax credit: Code section 901 (IRS Pub 54).

The tax rules of China also apply to you there; a local adviser covers that side.

Common questions

Do Americans in China pay US tax?

Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in China on April 15 gives an automatic extension to June 15, and tax paid in China or the foreign earned income exclusion often reduces the US tax to little or nothing.

Does the US-China tax treaty stop double taxation?

Partly. The treaty exists, but its saving clause lets the US tax its own citizens as if there were no treaty, with listed exceptions. The main relief is the foreign tax credit or the foreign earned income exclusion.

Do I pay social security in both the US and China?

It can happen. There is no US social security agreement with China, and self-employed Americans owe US self-employment tax even when they use the foreign earned income exclusion.

What if I never filed US taxes while living in China?

If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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