US Tax returns
Are You a United States taxpayer
If you:
- Are a U.S. citizen
- Were born in the United States – even if you were only ever there for a day, unless your family were part of an accredited diplomatic mission
- Were born abroad to a U.S. citizen parent (who lived a certain time in the United States)
- Hold a U.S. passport
- Are a lawful permanent resident (that is you hold a ‘green card’ – even if it has expired) that has not been properly revoked
- Spend more than 183 days a year in the United States (or otherwise meet the ‘Substantial Presence Test’)
If you are a U.S. taxpayer, you are required to file a tax return with the IRS if your income exceeds a certain (low) threshold. This applies even if you have lived in Ireland for many years and is not removed by tax treaties or by holding dual citizenship.
If you require further assistance contact info@ustax.cpa
Do I have to file a U.S. tax return
If you are a U.S. taxpayer then depending upon your filing status (Single, Married, etc.) if you meet the “threshold test”. If your worldwide income from 2022 exceeds the following amounts, then you meet the test and are required to file a tax return with the IRS by 15 April (or 15 June) 2023:
1 Single filing status: $12,950 if under age 65 ($14,700 if older)
2 Married filing jointly: $25,900 if both spouses under age 65, $27,300 if one spouse under age 65 and one age 65 or older, or $28,700 if both
spouses aged 65 or older
3 Married filing separately: $5 (yes, five dollars)
4 Head of household: $19,400 if under age 65 ($21,150 if older)
5 Qualifying widow(er) with dependent child: $25,900 if under age 65 ($27,300 if older)
You might also be required to file if you’re self-employed or paid on a 1099-MISC form; bought health insurance from a state or federal marketplace. If you can be claimed as a dependent on someone else’s return, separate filing thresholds apply.
Remember the IRS includes income from all sources for these thresholds, so income that may not be taxable in Ireland or the U.K. is often taxable in the U.S.
These rules apply even if you have lived in Ireland for many years and these rules are not removed under tax treaties or by holding dual citizenship.
If you require further assistance contact info@ustax.cpa