What notification is needed when moving back to the US?

What notification must I give to the tax authorities when leaving France to move back to the US?

If you are planning to move permanently, you should inform the tax office via your personal space on the tax website (you can click je pose une autre demande if there is no specific option for this).

Alternatively, write to your local centre des impôts to let them know of this change in writing, by recorded delivery with a ‘proof of reception’ slip, giving your new foreign address and date of your move. If you will still have French‑source income, see chapter 3: taxation rules for non-residents. If you will be claiming a French pension from the US you should also notify the pension provider.

Then, for example, if you become resident in the US in 2026, you should submit a French income declaration in 2027 for worldwide income for the part of 2026 in which you were French resident, noting the new US address at the start of the online declaration or on page one of the main 2042 form.

There is a box for this, into which you will put the US address and the date of your move. For the rest of the year, you declare only any relevant French assessable income such as that from letting out a French property or French pensions.

If you no longer have any French assessable income, you should let the tax office know this, for example with a private message or a mention expresse during the declaration process.

In following years, if you have French assessable income, your new tax office will be the service des impôts des non‑résidents. This is also the point of contact if you have any French property wealth tax (IFI) to pay.

The local tax office will continue to be responsible for your local property taxes if you keep any French property. You should inform the US tax authorities that you are now resident in the US.

Note that for the first declaration after moving back, you retain your usual French tax office, then after that it is the tax service for non-residents.