US taxes and Italy: what to organise before you ask a professional

What this guide is, and is not

It is a preparation guide. It does not say whether you are a tax resident, what you must file or what you will pay. Those answers depend on your situation, and they change. Ask an Italian accountant (commercialista) for the Italian side and a US tax professional for the US side. Ideally, find professionals who have worked with people in your position.

Documents worth keeping together

• your most recent US tax returns and any related correspondence
• proof of income sources: employment, self-employment, pensions, investments
• statements for your US and any foreign accounts, kept in a consistent place
• proof of the date you moved: a lease, flight records, your residenza registration
• your Codice Fiscale certificate
• contracts with employers or clients, and invoices if you work independently

Questions for an Italian accountant

• How do you decide whether I am a tax resident in Italy, and from what date?
• Which of my income sources are relevant in Italy?
• If I work independently, what registration do I need and how do I invoice?
• Which Italian tax forms will apply to me, and when do you need documents from me?
• What do you need from my US records?

Questions for a US tax professional

• Do I still need to file US returns while living abroad?
• Is there anything I need to report about accounts or assets I hold abroad?
• How do the agreements between the US and Italy affect my case?
• How should I keep my records so your work is easier?
• Can you coordinate with my Italian accountant?

Step by step

1. Create one folder for tax documents and one for each year.
2. Collect the documents above and note what is missing.
3. Write down your move date and any dates when your situation changed.
4. Book the two professionals early, since both are busy near filing season.
5. Bring the questions above and write the answers down.
6. After each meeting, save the advice and the next dates in your deadline tracker.

Common mistakes

• Assuming the tax situation resolves itself because you moved.
• Relying on forum answers. They are usually about someone else's situation.
• Mixing records across years and countries without labels.
• Waiting until a form arrives before looking for a professional.

What comes next

Your Agenzia delle Entrate office handles the Codice Fiscale, and our Codice Fiscale guide explains how to get one. The checklist shows where tax questions fit into your move.