For US citizens and green card holders in Norway

US Taxes for Americans Living in Norway

US citizens and green card holders who live in Norway still file a US return every year, report Norwegian 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: yes

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Quick answer

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

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Norway 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 Norway, and a social security agreement has been in force since July 1, 1984.

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 Norway: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: Yes, in force since July 1, 1984
Accounts in Norway: FBAR above US$10,000 in total; Form 8938 above higher limits
Behind on filing: Streamlined: 3 years of returns, 6 years of FBARs

The yearly US return for Americans in Norway

Living in Norway changes where you pay most of your tax, not whether you file with the IRS. US citizens and green card holders report worldwide income every year (IRS Pub 54).

Date	What happens
April 15	Normal due date; any US tax owed is due now, and interest runs from here
June 15	Automatic extended date for a US citizen or resident living and working outside the US on April 15
October 15	Further extension if requested in time

Amounts earned in Norwegian kroner are reported in US dollars.

Money kept in Norway

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

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 Norway.

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

Missed years while living in Norway

Behind on US filings while living in Norway? 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.

Your Norwegian return and ours

Americans in Norway include energy-sector employees, researchers and families with Norwegian roots.

We prepare the US side only. Your Norwegian tax return stays with a local adviser in Norway, 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 Norway: 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.

Sources: treaty articles and US law

Treaty and social security

The IRS lists the 1971 income tax treaty, amended by a 1980 protocol. General effective date (IRS Table 3): treaty Jan. 1, 1971; protocol Jan. 1, 1982 (IRS treaty documents for Norway; treaty text; IRS Table 3).
Saving clause: Article 22 (General Rules of Taxation), which lets the United States tax its citizens as if the treaty had not come into effect, apart from listed exceptions.
Article 23 (Relief from Double Taxation), on relief from double taxation.
Article 18 (Private Pensions and Annuities) and Article 19 (Social Security Payments), on pensions and social security.
Article 14 (Dependent Personal Services), on employment income.
Social security: the US agreement with Norway entered into force on July 1, 1984 (SSA).

US law

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).
Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).

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

Common questions

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

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

Does the US-Norway 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 Norway?

Generally not. The US-Norway social security agreement, in force since July 1, 1984, assigns your work to one system.

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

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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