US tax returns



Mandatory US tax returns filing due by Italian residents US citizen or green card holders


Non-US-resident US citizen or green card holders are subject to taxation in the USA on their world-wide income regardless of their residency. Said individuals are subject to the mandatory filing of a US tax return notwithstanding that their foreign income may not be subject to US taxation in accordance to the running International treaties against double taxation.

However, in particular cases, it is possible to claim for “the foreign income exclusion” (form 2555-EZ) and, if the US citizen not self-employed abroad, it will be also possible to apply for a foreign housing deduction.

Foreign income exceeding a specific ceiling is subject to taxation also in the USA under deduction of the paid Italian income tax.

US citizen that missed to file US tax return for prior tax years (i.e. starting from 2015) are allowed to catch up the omitted submission of the US tax return of prior years through the Streamline Foreign Offshore Procedures (SFOP) by filing the Form 14653.


Our Firm offers, in cooperation with US resident tax lawyers, the US tax return filing service for Italian resident individuals


The service will be rendered according to the following process:

  • • First Phase: Information gathering
  • Second Phase: Analysis and preparation
  • Review and submission

This step will imply the filing of a questionnaire in order to focus on the income subject to taxation in the USA and on the documents eventually needed to file the correspondent US tax return. At completion of this stage the client will receive a quotation for the service concerning: i) the preparation of the tax return and ii) the submission of US tax return.

During this Step, we pull all client’s information together and have the client’s US tax returns and any other documents that need filing be prepared.

The client’s material will be carefully reviewed to ensure there is no missing information and the US tax returns and other filings of the client reporting its income, expenses, assets, etc. will be prepared. In alternative, a statement for the IRS will be prepared explaining why the client’s US tax returns have not been filed.

During this Step, we make sure the client is comfortable with its US tax returns and after signing off on the paperwork, will subsequently submit them to the IRS.