Do I need to declare any income received before coming to France?
Newcomers to France generally only have to declare their worldwide income from the date they become French tax residents
As a part-time resident for 2025, do I include income earned in the US before my move to France? For example, if I earned $50,000 in the US prior to arrival and was taxed in the US on this, should that be listed on my 2047?
No. Newcomers to France generally only have to declare their worldwide income from the date they become French tax residents – usually the point at which they moved to France intending to make it their main home.
This is primarily a question of fact and is often straightforward to establish. However, see also chapter 3: when are you a fiscal resident of France? for more on the tests that may be used if there is doubt.
The main exception would be where the person had French-source income declarable as a non-resident before moving to France. In this case, only those French incomes would normally need to be declared for the period prior to French tax residency beginning.
We assume by ‘part-time resident’ you mean you were living in France for only part of the year, rather than that your move itself was temporary or unsettled.
If the latter applies – for example if you later moved back to the US – then the question first arises as to whether you became French tax resident at all.
This would depend on factors such as whether you established a genuine ‘home’ (foyer) in France and, potentially, how much of the year was spent in the country.