For US citizens and green card holders in Turkey

US Taxes for Americans Living in Turkey

US citizens and green card holders who live in Turkey still file a US return every year, report Turkish 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

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Quick answer

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

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Turkey 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 Turkey, 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 Turkey: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: No, per the SSA list
Accounts in Turkey: 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 Turkey

Living in Turkey 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 Turkish lira are reported in US dollars.

Your accounts in Turkey: FBAR and Form 8938

Bank, pension and investment accounts in Turkey 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).

Avoiding double tax between the US and Turkey

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 Turkey.

The US has an income tax treaty with Turkey (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 Turkey 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 Turkey. See Streamlined filing.

Working with your adviser in Turkey

Americans in Turkey include teachers, military-connected families and spouses of Turkish citizens.

We do not advise on the tax law of Turkey. A local adviser handles your return there; we prepare the US return and filings and use the tax you paid in Turkey for the credit.

How we help

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

Treaty and social security

The IRS lists the 1996 income tax treaty, signed March 28, 1996. General effective date (IRS Table 3): treaty Jan. 1, 1998 (IRS treaty documents for Turkey; 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 23 (Relief from Double Taxation), on relief from double taxation.
Article 18 (Pensions and Annuities), on pensions and social security.
Article 15 (Dependent Personal Services), on employment income.
Social security: no US agreement with Turkey 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 Turkey also apply to you there; a local adviser covers that side.

Common questions

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

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

Does the US-Turkey 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 Turkey?

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

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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