U.S. citizen in the UK: single, florida, ties kept
Combined marginal rate across this income: 20.0%. Rates are 2026 marginal rates after treaty credits, as an upper bound.
- Residence
- United Kingdom, 6 full year(s)
- U.S. filing status
- Single
- Income (all sources)
- 40,300 GBP ≈ $53,599
- U.S. ordinary marginal rate
- 12%
- U.S. qualified rate
- 0%
- NIIT exposed
- no
- U.S. state
- Florida (ties kept)
- UK band
- basic
- UK marginal rate
- 20%
- FIG window
- no
| Income | Amount | U.S. | State | UK | Who taxes | Combined |
|---|---|---|---|---|---|---|
| Bank interest (local) | £300 | 12% | — | 20% | Residence first, U.S. credits | 20% |
| U.S. Social Security | £24,000 | — | — | 20% | Residence country only | 20% |
| 401(k) / IRA distributions | £16,000 | 12% | — | 20% | Residence first, U.S. credits | 20% |
Why each income is taxed this way
Bank interest (local) · 20% · UK taxes first; the U.S. credits UK tax.
- U.S.: Ordinary income, marginal 12%
- State: Florida: no income tax
- UK: Savings at 20% after the Personal Savings Allowance
- Excess foreign credit carries forward 10 years (same category only).
US.WORLDWIDE · US.ORDINARY.2026 · STATE.NOTAX · GB.INCOME.2026 · GB.SAVINGS · US-GB.ART24 · US.FTC
U.S. Social Security · 20% · Taxable only in the UK; the U.S. does not tax it.
- U.S.: Exempt by treaty
- State: Not in federal income
- UK: Taxable only in the UK, at 20%
US.WORLDWIDE · US.ORDINARY.2026 · US.SS.TAXABLE · STATE.NOTAX · GB.INCOME.2026 · US-GB.ART17.SS
401(k) / IRA distributions · 20% · Taxed in the UK as country of residence; the U.S. also taxes and credits UK tax.
- U.S.: Ordinary income at 12% (not subject to NIIT)
- State: Florida: no income tax
- UK: Foreign pension at 20%
- Excess foreign credit carries forward 10 years (same category only).
US.WORLDWIDE · US.ORDINARY.2026 · US.RETIREMENT · STATE.NOTAX · GB.INCOME.2026 · US-GB.ART17.PENSION · US.FTC
Forms to file
| IRS | Form 1040 | Every year, wherever you live (June 15 for filers abroad). |
| IRS | Form 1116 | Credit for French/UK tax, by category (general, passive). |
| IRS | FinCEN 114 (FBAR) | Foreign accounts ≈ $26,600, above $10,000. |
| HMRC | SA100 | Self Assessment: income not fully taxed through PAYE (register by 5 October). |
| HMRC | SA100 | Supplementary page. |
| HMRC | SA106 | Foreign income (U.S. dividends, rent, pensions) and foreign tax credit. |
Rule trace (13 rules)
- US.WORLDWIDE — Citizenship-based taxation. U.S. citizens and green-card holders report worldwide income every year, wherever they live. (high, checked 2026-11-15 · IRS — U.S. citizens and resident aliens abroad (official))
- US.ORDINARY.2026 — 2026 ordinary income brackets. 10% to 37%. Single: 22% from $50,401, 24% from $105,701, 32% from $201,776. Joint: 22% from $100,801. (high, checked 2026-11-15 · IRS — Rev. Proc. 2025-32 (inflation adjustments for 2026) (official) · Tax Foundation — 2026 brackets (Rev. Proc. 2025-32))
- STATE.NOTAX — No state income tax. Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming tax no wages (Washington taxes only large capital gains). (high, checked 2026-11-15 · Tax Foundation — state income tax rates 2026)
- GB.INCOME.2026 — UK income tax 2026/27. 20% to £50,270, 40% to £125,140, then 45%. The £12,570 allowance is withdrawn between £100,000 and £125,140 (60% effective). (high, checked 2026-11-15 · GOV.UK — Income Tax rates and Personal Allowances (official))
- GB.SAVINGS — Savings income. Taxed at your band rate after the Personal Savings Allowance (£1,000 basic, £500 higher, £0 additional). Rates rise 2 points from April 2027. (medium, checked 2026-11-15 · GOV.UK — Tax on savings interest (official) · GOV.UK — Changes to tax rates for property, savings and dividend income (policy paper) (official))
- US-GB.ART24 — Article 24: credit order. UK-source income: UK taxes first, U.S. credits. U.S. dividends: U.S. taxes first up to 15%, UK credits, U.S. credits UK tax above it. (medium, checked 2026-11-15 · IRS — U.S. income tax treaties A to Z (U.K. convention of 2001 and technical explanation) (official) · US citizens in the UK — treaty credit order)
- US.FTC — Foreign Tax Credit. Foreign income tax on foreign-source income is credited against U.S. tax (Form 1116), by category (general, passive). Excess credits carry forward 10 years. (high, checked 2026-11-15 · 26 U.S.C. §901 — foreign tax credit (official) · IRS — Instructions for Form 1116 (Foreign Tax Credit) (official))
- US.SS.TAXABLE — Social Security inclusion. Up to 85% of Social Security benefits are taxable at ordinary rates. (high, checked 2026-11-15 · 26 U.S.C. §86 — Social Security benefits (official))
- US-GB.ART17.SS — Article 17(3): U.S. Social Security. U.S. Social Security paid to a UK resident is taxable only in the UK; the U.S. does not tax it. (medium, checked 2026-11-15 · IRS — U.S. income tax treaties A to Z (U.K. convention of 2001 and technical explanation) (official) · US citizens in the UK — treaty credit order)
- US.RETIREMENT — 401(k) / IRA distributions. Traditional account distributions are ordinary income; they are not investment income for the NIIT. (high, checked 2026-11-15 · 26 U.S.C. §1411 — net investment income tax (official))
- US-GB.ART17.PENSION — Article 17: pensions. Pensions are taxed in the country of residence; for U.S. citizens the U.S. also taxes and credits the UK tax. Xpat's reading Xpat's reading: A simplification of Article 17: lump sums, Roth accounts and government pensions follow different paragraphs. (low, checked 2026-11-15 · IRS — U.S. income tax treaties A to Z (U.K. convention of 2001 and technical explanation) (official) · US citizens in the UK — treaty credit order)
- US.FBAR — FBAR (FinCEN 114). Foreign financial accounts above $10,000 in total at any time. (high, checked 2026-11-15 · FinCEN — Report of Foreign Bank and Financial Accounts (FBAR) (official))
- GB.SA — Self Assessment. A return is needed for income not fully taxed through PAYE (foreign income, rent, self-employment, gains above the thresholds) and to claim FIG. Since 2024/25, high PAYE-only income alone no longer requires one. Register by 5 October, file online by 31 January. (high, checked 2026-11-15 · GOV.UK — Check if you need to send a Self Assessment tax return (official))