American tax for US citizens living in Norway

3 min
Published on: 21-04-2020


There are an estimated 9,000 US citizens living in Norway. As an US person living in Norway what exactly do you need to know regarding filing US and Norwegian taxes? 

American citizens living in Norway face additional demands from the United States. That’s because unlike almost every other country on the planet, the US Government taxes its citizens no matter where in the world they live.

All US citizens and green card holders who earn a minimum of $10,000 (or just $400 for self-employed individuals) anywhere in the world are required to file a US federal tax return and pay taxes to the IRS, regardless of where in the world they live or their income is generated. 

The good news is if you are paying income tax in Norway, there are various exclusions and exemptions available to prevent you paying tax on the same income to the IRS too.

US taxes

If you earn over US$10,000 (or just $400 of self-employment income), wherever the income originates in the world you have to file IRS form 1040. While any US taxes due are still due by April 15th, expats get an automatic filing extension until June 15th, which can be extended further on request until October 15th.

If you had a total of at least US$10,000 in one or more foreign bank and/or investment accounts at any time during the tax year, you also have to file FinCEN form 114, otherwise known as a Foreign Bank Account Report or FBAR.

US and Norwegian governments share taxpayer info

The US and Norwegian governments share taxpayer info because of the FATCA law, and Norwegian banks pass on US account holders’ account info to the IRS, so it’s not worth not filing or omitting anything on your return. The penalties for incorrect or incomplete filing for expats are steep.

If you’re a US citizen, green card holder, or have an American Norwegian dual citizenship, and you have been living in Norway but you didn’t know you had to file a US tax return it is time to inform yourself about the US tax system and your obligations.

If you are a resident in Norway, you’ll have to pay Norwegian income tax. You will also be liable for US taxes on this income though, unless you claim one of the exemptions with these programs:

  • IRS Streamlined Procedure that allows you to catch up on your filing without paying any penalties
  • Relief Procedures for Certain Former Citizens, procedures for certain persons who have relinquished, or intend to relinquish, their United States (U.S.) citizenship and who wish to come into compliance with their U.S. income tax and reporting obligations and avoid being taxed as a “covered expatriate”

Don’t delay though, in case the IRS comes to you first.

More questions about American Norwegian dual citizenship tax? Americans Overseas informs and helps

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 fines 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 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 tax obligations.

Americans Overseas can advise you which renunciation program is best for you and inform you about the American Norwegian dual citizenship tax.If you have any doubts or questions about your tax situation as an US citizen living in Norway you can contact Americans Overseas


Contact us for more information



Source: US Norway tax treaty


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Frequently asked questions

Understanding the US tax system, the obligations, and all the additional terms can be difficult. Especially if one lives outside of America. Is your question not answered? Contact us.

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