What is FBAR? Do I need to file it?

The FBAR (Foreign Bank Account Report) is mandatory if you have foreign bank accounts with total balance >$10,000. If you have an Italian account, you must report it to the IRS.

Do I pay Italian taxes if I work in the USA?

No, if you are a US tax resident. You only pay federal and state US taxes. However, you must report in Italy if you have Italian income.

When is the deadline for the USA declaration?

April 15 each year. If you study or work outside the USA, you can get an automatic extension of 2 months (until June 15).

← Go back

Mediumfisco

Working in the USA as an Italian: taxes, ITIN, residence

If you work in the USA, tax rules are more complex than in the EU. You must obtain an ITIN (Individual Taxpayer Identification Number), file federal and state declarations (1040), and manage INPS through the Italy-USA bilateral agreement. This guide explains everything.

Authority

IRS (Internal Revenue Service)

Time

2–3 ore

Updated

Apr 2026

What you need

✓Italian tax code
✓Valid passport
✓USA address
✓Social Security Number or ITIN
✓USA income declaration (1040)

Step-by-step procedure

Apply for ITIN (Individual Taxpayer Identification Number)

If you don't have a Social Security Number, you must apply for an ITIN from the IRS (Internal Revenue Service). Complete form W-7 and mail it to the IRS with copies of your passport and income documents.

The ITIN is needed to pay federal and state taxes in the USA even without an SSN.

Notify the Italian Revenue Agency of your residency change

Complete Form AA/4 specifying your transfer to the USA. After 183 days in the USA, you are a US tax resident, not Italian.

File your federal declaration (Form 1040)

By April 15 each year, you must file Form 1040 with the IRS with your gross income from all sources. If you are a US tax resident, include all worldwide income (including from Italy). You can use software like TurboTax or consult a US accountant.

The deadline is April 15 (not like in Italy on May 31).

File your state declaration if required

Many US states require an additional state declaration in addition to the federal one. It depends on the state where you live. California, New York, Texas have different rules.

Some states like Texas have no state income tax; others like California have high rates.

Manage INPS through the Italy-USA agreement

If you are self-employed in the USA, check with INPS if you must pay contributions in the USA or in Italy. The bilateral agreement sets specific rules. Generally, you pay where you work.

Contact INPS Florence to verify your specific situation.

📄

IRS Form 1040 — U.S. Individual Income Tax Return

IRS (Internal Revenue Service)

Open →

Frequently asked questions

Responsible authority

Authority

IRS (Internal Revenue Service)

Phone

+1 202 622 5000

Certified email

Website

Visit site →

Was this guide helpful?

Remind me later

The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.

Track deadlines

Don't miss the deadline for this practice

"Working in the USA as an Italian: taxes, ITIN, residence" has critical deadlines. Add it to your personal dashboard to receive reminders and never miss a deadline again.

📋Go to dashboard