Uniquely for US citizens, you file US taxes forever — no matter where you live. Ireland also taxes you once you’re resident.
We provide Irish legal advice. For US tax filings you also need a US CPA or enrolled agent.
Irish tax residency rules
- 183 days in one Irish tax year = Irish tax resident.
- 280 days across two consecutive years (30+ in each) = resident.
- Worldwide income after 3 years (ordinarily resident).
Remittance basis — the big US-Ireland shield
If you are resident but not Irish domiciled, you can elect the remittance basis — Ireland only taxes non-Irish income if you remit it to Ireland.
The US side
- Form 1040 on worldwide income.
- FBAR (FinCEN 114) for >$10k in Irish accounts.
- FATCA reporting for larger assets.
- Foreign Tax Credit / FEIE to avoid double tax.
FAQs
Do I pay tax twice?
No — the Ireland-US double taxation treaty prevents it.
More: Full Checklist
Related services
- Moving to Ireland from USA: Legal Checklist
- Irish Citizenship for Americans
- Buy Property in Ireland as an American
- Conveyancing Ireland (not currently available)
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