For US citizens and green card holders in Lithuania

US Taxes for Americans Living in Lithuania

US citizens and green card holders who live in Lithuania still file a US return every year, report Lithuanian accounts, and choose how to avoid double tax. This guide covers the treaty, social security, FBAR and catching up on missed years.

US returnFBARForm 8938Treaty: yesTotalization: no

Request a Quote What to File

Quick answer

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

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Lithuania 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 Lithuania, 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 Lithuania: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: No, per the SSA list
Accounts in Lithuania: 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 Lithuania 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 Lithuania does not end the yearly US return (IRS Pub 54). Salary, self-employment income, interest and pensions from Lithuania 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 Lithuania

The US wants to know about money you keep in Lithuania. 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 Lithuania

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 Lithuania.

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

If you never filed

Many Americans in Lithuania only learn about US filing years after moving. If the failure was not willful, the IRS Streamlined Foreign Offshore Procedures let you catch up with 3 years of returns and 6 years of FBARs. For eligible people living abroad, the IRS waives the failure-to-file, accuracy, information return and FBAR penalties (IRS). See Streamlined filing.

Your Lithuanian return and ours

Americans in Lithuania include fintech and tech employees, teachers and Lithuanian Americans.

We prepare the US side only. Your Lithuanian tax return stays with a local adviser in Lithuania, and we can work from the figures on that return so both sides match. 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 Lithuania: 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.

Treaty and law references: the US and Lithuania

Treaty and social security

The IRS lists the 1998 income tax treaty. General effective date (IRS Table 3): treaty Jan. 1, 2000 (IRS treaty documents for Lithuania; treaty text; IRS Table 3).
Saving clause: paragraph 4 of 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, Alimony,), on pensions and social security.
Article 15 (Dependent Personal Services), on employment income.
Social security: no US agreement with Lithuania appears on the SSA list.

US law

Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).
Foreign tax credit: Code section 901 (IRS Pub 54).
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).

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

Common questions

I moved to Lithuania. Do I still file a US return?

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

Does the US-Lithuania 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 Lithuania?

It can happen. There is no US social security agreement with Lithuania, 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 Lithuania?

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.

Living in Lithuania? Request a quote

Tell us your situation in a few lines. We confirm whether we can help, what records matter and the next step. Substantive advice begins under a paid diagnostic or signed engagement.

Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify

Call +1-778-325-0564 [email protected]

Name

Phone optional

Service needed

Briefly describe what you need

How did you find us? optional

By submitting, you agree that Illuminous Accounting may use this information to respond to your inquiry. Please do not include account numbers or other sensitive documents. If we work together, documents come in through our secure client portal, never by email. Read our privacy notice.