What is an Accidental American?

Accidental American

Have you discovered that you may be considered American — without ever knowing it?

Many people arrive on this page not because they did something wrong, but because their bank asked questions, sent a form, or in some cases temporarily restricted an account. This often happens unexpectedly and can feel confusing or unsettling.

This page is intended to provide clarity and calm.

Not to push you into action, but to explain:

• why this situation arises
• whether it legally applies to you
• and what options generally exist

You do not need to make any decisions at this stage.

Am I an Accidental American?

An Accidental American is someone who is considered American under U.S. law without ever having made a conscious choice to be so. The term is commonly used for people who unexpectedly fall under U.S. nationality or tax rules.

This may apply, for example, if:

• you were born in the United States but never (or barely) lived there
• one of your parents was American
• your birth was registered with a U.S. consulate
• you held a U.S. document as a child without realizing its significance

Many Accidental Americans lived in the U.S. only briefly – sometimes for just a few days – and have little to no connection with the country. In the Netherlands alone, this affects thousands of people of all ages, often discovered only after many years.

You are not alone in this.

Why is it important to understand this?

Not to create pressure, but to understand why banks ask questions and when certain rules do — or do not — apply to you.

Without this context, situations can escalate unnecessarily. For example, a bank may temporarily restrict an account out of caution. Understanding the background helps prevent unnecessary stress.

Why does my bank ask about my U.S. status?

For many people, this is where the situation first becomes visible.

Banks are legally required to determine whether clients may fall under U.S. regulations. This obligation arises from international agreements such as the Foreign Account Tax Compliance Act (FATCA).

It is important to know that:

• your bank is not acting on its own initiative
• this does not mean the U.S. tax authorities are actively investigating you
• the bank is trying to determine whether it has reporting obligations

If that status is unclear, a bank may decide – out of caution – to restrict or temporarily block an account. This can feel intrusive, but it results from regulatory requirements, not from suspicion or wrongdoing on your part.

In practice, this has led to difficulties for some Accidental Americans, such as challenges opening or maintaining bank accounts, particularly when no U.S. tax identification number (TIN/ SSN) is available.

More information is available here:

• FATCA and banks
• I received a FATCA letter from my bank — what does this mean?

Am I legally considered American (a U.S. Person)?

Determining whether you are legally considered American is not always straightforward. It depends on factors such as:

• your place of birth
• the nationality of your parents
• any past registrations
• whether you have ever formally renounced U.S. nationality

This often comes down to whether you are considered a U.S. Person under U.S. law. It is not advisable to draw conclusions without proper explanation.

More information is available here:

• When am I considered a U.S. Person?

Dual nationality and the United States

Many Accidental Americans hold dual nationality or identify exclusively with another country.

Holding another nationality alongside U.S. nationality is allowed, but it does not automatically mean that the United States no longer considers someone American. The implications vary by individual circumstances.

I have never filed a U.S. tax return: what does that mean?

This is one of the most common questions.

Many Accidental Americans have never filed a U.S. tax return simply because they never saw themselves as American. This is understandable and very common.

• What is important to know:
• this does not automatically lead to penalties
• in most cases, this happened unintentionally
• there are ways to address this calmly and correctly

A separate explanation about filing a U.S. tax return is available here:

• Filing a U.S. tax return

Are there arrangements for people who were unaware?

Yes. For people living outside the United States who did not intentionally neglect their U.S. obligations, there is the Streamlined Procedure. This program is specifically intended for situations like those faced by many Accidental Americans.

You do not need to understand the technical details now. It is sufficient to know that this option exists.

More information:

• What is the Streamlined Procedure?

Official guidance and recent developments

The situation of Accidental Americans has also received attention in the Netherlands. The Dutch government refers to this group as “accidental” or “unintentional Americans.”

The Dutch Ministry of Finance has published updated FAQs and guidance to better inform accidental Americans about their rights and obligations, particularly in relation to FATCA and bank compliance.

This information aims to clarify how regulations work in practice and what room exists in cases where individuals never consciously identified as American.

Understanding how your status is assessed – and when rules do or do not apply – is the first step. Only from that understanding does it become relevant to consider whether any further steps are appropriate.

What are my options as an Accidental American?

There is no single solution that fits everyone. Broadly speaking, there are three possible approaches:

• doing nothing
• having your situation reviewed and, if needed, brought into order
• formally renouncing U.S. nationality

What “doing nothing” means in practice varies by situation and is not always problematic. The appropriate option depends entirely on your personal circumstances.

Assistance for Accidental Americans

We, the founders of Americans Overseas, were born in the Netherlands and obtained our American nationality through our (American) mother.

When we heard about the US tax system for the first time around 2013, we were in total disbelief (it can’t be true!), anger (how can they do this?), fear (am I going to get fined or pick up other problems?), and panic (what should I do?). It is (unfortunately) true that there is an additional American tax levy. But there’s no information from the local government, and when approached, the consulate referred us to the IRS, and the IRS was impenetrable.

That’s why we started this initiative to help people from all over the world by providing proper information about the US tax system to avoid unnecessary panic and offering help free of obligation and free of charge. If needed, we have a network of affordable professionals (accountants) who can help you with your US  tax obligations.

Contact us for more information

Ministry of Finance updates FAQ on Accidental Americans

• On October 4, 2023, the Ministry of Finance updated the Q&A guidance on accidental Americans (‘Accidental Americans’) in the context of FATCA reporting.
• Sources:
• Dutch Government Frequently Asked Questions on Accidental Americans
• Dutch Banking Association