Getting a French tax number (numero fiscal) as an American

In France, your tax identity is the numero fiscal, a 13-digit number issued by the Direction generale des Finances publiques (DGFiP). It is the key to your online tax account, your income tax notices and the local tax notices that arrive later. Unlike a US Social Security number, you do not apply for it as a standalone card. You get it by entering the French tax system, normally with your first income return.

This guide explains how that works for a US citizen who has just moved to France, and what to do when you need the number before your first return is processed.

What the numero fiscal is

The official impots.gouv.fr page on creating an account describes the numero fiscal as the 13-digit unique identifier you use for all your tax procedures. It appears at the top of the first page of your latest income tax return and on the main tax documents sent to you, such as the income tax notice (avis d'impot) and local tax notices.

Each adult in a tax household has their own number. The impots.gouv.fr page for non-residents notes that every member of the household can access online services with their own numero fiscal, act on behalf of the household (for example, file the return) or check their own situation.

It is a different identifier from your French social security number, which comes from the health insurance system, and from the foreigner number you receive when you validate a long-stay visa. Keep all three in one note on your phone; French forms often ask for one and not the others.

Who has to file in France

The DGFiP leaflet for first-time filers states that if you are an adult domiciled in France, whatever your nationality, you must file a return each year covering all your income and charges. It lists among those concerned anyone who sets up their home in France for the first time, and it adds that you must file even if you have no income. You then receive an income tax notice, which the leaflet describes as essential for certain administrative steps and for some tax and social benefits.

That last point matters for Americans. The avis d'impot is a standard supporting document in France. Landlords ask for it in rental files, and banks and public bodies may ask for it too. Filing your first return, even with modest French income, starts building that paper trail.

Your first return: on paper

You cannot file your very first French return online without existing credentials. The impots.gouv.fr page on first returns states that if you are not in a position to file online, you must file a paper return using form 2042. The non-resident page is more explicit: if you are declaring income in France for the first time, you cannot do it online and must send a paper return by post to your tax office.

The impots.gouv.fr connection page also tells people with no tax number to contact their local public finance center (centre des Finances publiques) to have one created.

In practice the sequence is:

1. Download form 2042 (and any annexes your situation needs) from impots.gouv.fr.
2. Fill it in for the year in which you became resident and send it to the tax office for your address, or hand it in at the counter.
3. The office creates your tax file and assigns your numero fiscal.
4. Your number appears on the documents the office sends you, including the tax notice.

French income returns are filed in the spring for the previous calendar year. If you arrived in, say, September, your first return covers your French-resident income from that point under French rules. The French tax office decides how your foreign income is treated under domestic law and the US-France tax treaty; ask at the counter if your situation is mixed.

Opening your online tax space

Once you have a numero fiscal, you can create your espace Finances publiques, the online account used to file, pay and download documents. The impots.gouv.fr page lists three identifiers required:

• Your numero fiscal.
• Your online access number (numero d'acces en ligne), printed on the first page of your latest return. It changes every year.
• Your reference tax income (revenu fiscal de reference), shown on your latest tax notice.

After choosing an email and password, you receive a link that must be clicked within 8 hours to activate the account. You can also connect through FranceConnect if you already have an account with another French public service.

If you need access before your first notice

Some people have a numero fiscal but none of the other identifiers, for example because they only owe local property taxes. The official page explains that in that case, or if you do not have a number at all, the tax administration must verify your identity first. You provide your civil status, a postal address and a copy of an identity document, either at the counter of your public finance center or by post. Once your identity is verified, you receive an email inviting you to create your account using your numero fiscal and date of birth.

For non-residents with income subject to withholding at source, impots.gouv.fr provides an online request form for the same purpose.

Keeping the US side straight

Getting a French tax number does not replace any US filing. The IRS states that US citizens living abroad must still file a US return reporting worldwide income, with an automatic two-month extension to June 15 for those whose tax home is outside the US. You report your French accounts on the FBAR (FinCEN Form 114) if the combined balance of your foreign accounts exceeds 10,000 dollars at any time during the year, and possibly on Form 8938.

Keep copies of your French avis d'impot. If you claim the foreign tax credit on Form 1116, the French notice is the clearest record of French tax actually assessed.

Practical tips

• Use the same spelling of your name everywhere. French forms often separate birth surname and usage name. Match the passport.
• Keep the first paper return. Photocopy or scan it before you post it; it is your proof of filing until the number arrives.
• Store the access number each year. It changes annually and you need it to recover an account.
• Add a mobile number to your account. Impots.gouv.fr offers SMS recovery of a lost number or password once your phone is registered.

Common questions

Can I get a French tax number before I have any French income? Yes. The DGFiP says anyone settling in France for the first time must file a return even without income. Your first paper return leads to the creation of your tax file and number.

Can I file my first French return online? No. Impots.gouv.fr says a first return must be filed on paper using form 2042 and sent by post or handed in at your tax office.

Is the numero fiscal the same as my social security number? No. The numero fiscal is issued by the tax administration. Your social security number comes from the health insurance system.

What do I need to create my online tax account? Your numero fiscal, the online access number on your latest return, and the reference tax income on your latest tax notice, or an identity check at your public finance center.