Relocating to Ireland from the US - tax questions - Ireland forum

Relocating to Ireland from the US - tax questions

Durhamite New member

Member since 07 February 2024

DurhamiteNew member17 October 2024 13:21:07

Dear expat community,

My wife, our daughter and I will be relocating to Ireland from the US (NC) in the first half of next year. I am trying to understand the tax implications of our move and one question I have that others may know the answer to is:

Does Ireland鈥檚 Split-Year Treatment rule mean that we will be Irish residents for tax purposes only from our arrival date, or does it just mean that our employment income earned before our arrival date will be disregarded for tax purposes? With regards to our US taxes, this will dictate our filing status - nonresident for the whole year if the rule doesn鈥檛 affect tax residency per se, and dual status (resident until our arrival in Ireland) and nonresident thereafter if the rule does mean that our Irish tax residency only starts upon arrival.

Cheers

Cynic UK/Netherlands Expert

Member since 15 September 2015

CynicUK/Netherlands Expert17 October 2024 14:19:52

7876

I'm, not, a tax expert, but my understanding is that you will be regarded as being resident in Ireland from the date you arrive.聽 Where you will be assessed for any taxes will depend on where you have been resident for the majority of that tax year, so where you have lived for more than 183 days of the tax year, I believe there are some further complications, this may give you some further enlightenment.

There is a tax treaty in place between the US and Ireland, you can download a copy from the IRS website, this will take you straight to it.

As in all tax matters, I always recommend that you seek the advice of some qualified/experienced tax experts.

I hope this helps.

Cynic

Expat Team

Durhamite New member

Member since 07 February 2024

DurhamiteNew member24 October 2024 01:46:47

Thanks, @Cynic. Agreed that consulting with a tax professional is best.

markstfrancis New member

Member since 16 April 2024

markstfrancisNew member20 January 2025 13:26:03

We've been filing Irish tax for 5 years now.聽 I'm not an expert on Irish revenue;聽 however, if you were not born on the Isle of Ireland you are considered "non-domiciled" and are only taxed on your remittance and pay in Ireland.

Consult an Irish tax advisor !!!