For US citizens and green card holders in Ireland

US Taxes for Americans Living in Ireland

Moving to Ireland 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: yes

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Quick answer

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

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Ireland 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 Ireland, and a social security agreement has been in force since September 1, 1993.

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 Ireland: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: Yes, in force since September 1, 1993
Accounts in Ireland: 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 Ireland 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 Ireland does not end the yearly US return (IRS Pub 54). Salary, self-employment income, interest and pensions from Ireland all go on it, converted from euros 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.

Money kept in Ireland

The US wants to know about money you keep in Ireland. Once your non-US accounts together pass US$10,000 at any point in the year, an FBAR is due, normally April 15 with an automatic extension to October 15 (IRS).

Larger balances bring Form 8938 as well. For someone living abroad the starting point is US$200,000 at the end of the year or US$300,000 at any time (double for a joint return), and the penalty for leaving it out is US$10,000 (IRS).

Avoiding double tax between the US and Ireland

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 Ireland.

The US has an income tax treaty with Ireland (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 Ireland charges you; we compare both. See FEIE vs foreign tax credit.

Catching up on US filings

Catching up is usually possible without penalties. The Streamlined Foreign Offshore Procedures ask for 3 years of returns and 6 years of FBARs, with any tax and interest paid, and for eligible people living outside the US the penalties for late returns, information returns and FBARs do not apply (IRS). Eligibility turns on non-willful conduct and on meeting the non-residency test while in Ireland. See Streamlined filing.

The local side

Americans in Ireland often work for the European offices of US technology and pharmaceutical companies, and receive US-style equity pay.

Your tax in Ireland is a matter for a local adviser. We take their final figures and make sure the US return gives you the relief it should. For the wider picture, see US tax for Americans in Europe.

How we help

Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Ireland: 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 (Ireland)

Treaty and social security

The IRS lists the 1997 income tax treaty, signed July 28, 1997, amended by an amending convention listed for 1999. General effective date (IRS Table 3): treaty Jan. 1, 1998 (IRS treaty documents for Ireland; treaty text; IRS Table 3).
Saving clause: Article 1 (General Scope), which lets the United States tax its citizens as if the treaty had not come into effect, apart from listed exceptions.
Article 24 (Relief from Double Taxation), on relief from double taxation.
Article 18 (Pensions, Social Security, Annuities), on pensions and social security.
Article 15 (Dependent Personal Services), on employment income.
Social security: the US agreement with Ireland entered into force on September 1, 1993 (SSA).

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 Ireland also apply to you there; a local adviser covers that side.

Common questions

Do I have to file US taxes if I live in Ireland?

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

Does the US-Ireland 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 Ireland?

Generally not. The US-Ireland social security agreement, in force since September 1, 1993, assigns your work to one system.

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

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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