Principal'S Questionnaire 2013: Fill & Download for Free

Bullying is not as bad in Japan as it used to be. When I was an ALT team teaching English in Japan I once boycotted a class for 2 weeks because of bullying. The reaction when I told the kids I’d hated bullies since head Start in their language no less was met with astonishment. There were two incidents that occurred during the early 2000s (in 2003&2004) that changed things: The Sasebo slashing (Japanese: 佐世保小6女児同級生殺害事件 Hepburn: Sasebo shōroku joji dōkyūsei satsugai jiken)was the murder of a 12-year-old Japanese schoolgirl, Satomi Mitarai (御手洗 怜美 Mitarai Satomi), by an 11-year-old female classmateReactions to the incident have included Internet memes and a discussion of lowering the age of criminal responsibility in Japan. The murder occurred on June 1, 2004, at an elementary school in the city of Sasebo in Nagasaki Prefecture. The murderer slit Mitarai's throat and arms with a utility knife (Box cutter).The killer's real name has not been released to the press, as per Japanese legal procedures prohibiting the identification of juvenile offenders. Japanese police referred to her as "Girl A."The Nagasaki District Legal Affairs Bureau cautioned internet users against their revealing her photos.And the second one was an incident in which a boy who was bullied in a middle school in Northern Japan researched internet and built a homemade bomb and set it off injuring himself severely, his teacher and several others.Bullying or ijime as it is called is a terrible phenomena in Asian cultures. When in 2010 the numbers of bullying incidents doubled from 5 years prior caused many district and teachers in denial about the bullying to begin to create protocols to prevent or attempt to combat this which is hard because in most schools the PTA run over the school and the administration if a district allows it. ( Some teachers by the way are bullied by other teachers and even by their own Principal or Vice-principal so it’s no wonder the culture of silence to this.) In 2013 legislation finally was created; Japan's diet enacted an anti-bullying bill to prevent increasingly serious bullying cases at elementary to high schools. Kyodo reported: “Under the newly enacted law, bullying that causes serious physical and mental damage to victimized children or forces them to be absent for long periods of time is defined as constituting a “serious situation." The move came in the face of a series of bullying cases, including a high-profile one in which a junior high school student killed himself in October 2011 in Otsu, Shiga Prefecture, after being severely bullied. The family of the poor child did get a monetary sum settlement but it will not ease their loss.Public indignation over the case resulted in a series of bomb threats against the school and the local government over claims of negligence in the case. A letter sent to the school threatened that the building would be bombed unless the pupils and teachers involved apologize.The father of the boy has also criticized police over the case. After the questionnaire results were made public, he went to the police but said they refused to accept the complaint on three occasions, claiming that complaints cannot be lodged in the event that the victim is deceased and was not murdered. They also said the boy left no suicide note indicating what might have driven him to kill himself.The family of the boy have another civil wrongful death suit against the bullying boys and the three families for monetary damages and as of 2015 that suit was still ongoing and not result has come of it yet. UPDATE AT END OF THIS ANSWER…I.. cannot speak for the cases in Korean school districts and workplaces but here’s a thought for you to chew on: Misaeng (Hangul: 미생 - 아직 살아 있지 못한 자; RR: Misaeng - Ajik sala ittji mothan ja) is a 2014 South Korean television series based on the webtoon series of the same title by Yoon Tae-ho. It aired on tvN from October 17 to December 20, 2014 on Fridays and Saturdays at 20:30 for 20 episodes.The title translates to "an incomplete life" (literally "not yet" (미) "birth" (생), meaning "not yet alive"). Misaeng was the first Korean drama to film on location in Jordan, where actors Im Si-wan and Lee Sung-min shot the series's prologue in Amman, Petra, and Wadi Rum. Yim reprised his role as Misaeng's protagonist, which he played in an earlier film adaptation, Incomplete Life: Prequel (2013).It was the HIGHEST RATED DRAMA IN KOREA FOR ITS ENTIRE RUN WITH A VIEWERSHIP OVER 30% Why? because many people in Korea could identify with it., so much so that businesses and things stopped in the country when the show was on literally! People didn’t want to miss it. You can read about it here: Loosening their ties.Japanese people have a book called Bochan : Botchan (坊っちゃん) is a novel written by Natsume Sōseki in 1906. It is one of the most popular novels in Japan, read by many Japanese during their school years. The central theme of the story is morality, but the narrator serves up this theme with generous sides of humor and sarcasm.I am sorry to ruin the book for you but here’s basically what happens.Six years after his mother's death, as Botchan is finishing middle school, his father falls ill and passes away. His older brother liquidates the family assets and provides Botchan with 600 yen before leaving to start his own career. Botchan uses this money to study physics for three years. On graduating, he accepts a job teaching middle school mathematics in Matsuyama on the island of Shikoku.Botchan's tenure in Matsuyama turns out to be short (less than two months) but eventful. His arrogance and quick temper immediately lead to clashes with the students and staff. The students retaliate excessively by tracking his every movement in the small town and traumatizing him during his 'night duty' stay in the dormitory.Mischief by the students turns out to be just the first salvo in a broader web of intrigue and villainy. The school's head teacher (Red Shirt) and English teacher (Squash) are vying for the hand of the local beauty (Madonna), and two camps have formed within the middle school staff. Botchan struggles initially to see through the guises and sort out the players. After several missteps, he concludes that Squash and the head mathematics teacher (Porcupine) hold the moral high ground in the conflict. Red Shirt, who presents himself as a refined scholar, turns out to be highly superficial and self-serving.As the story progresses, Red Shirt schemes to eliminate his rivals. He begins by having Uranari transferred to a remote post on the pretext of furthering his career. Next he uses a contrived street brawl and his newspaper connections to defame both mathematics teachers (Botchan and Porcupine) and to force Porcupine's resignation.Botchan and Porcupine realize that they cannot beat the system, so they scheme a way to get even. They stake out Red Shirt's known haunt, an inn near the hot springs town, and catch him and his sidekick Hanger-on sneaking home in the morning after overnighting with geisha. With his usual eloquence, Red Shirt points out that they have no direct proof of any wrongdoing. Botchan and Porcupine overcome this technicality by pummeling both Red Shirt and Hanger-on into submission on the spot.After dispensing justice with his fists, Botchan drops a letter of resignation into the mail and immediately heads for the harbor. He returns to Tokyo, finds employment, and establishes a modest household with Kiyo. When Kiyo passes away, he has her respectfully interred in his own family's grave plot.So until bullying is banished in both school where it starts and evolves into the workplace, it will continue untill enough lawsuits and high settlements and legal charges occur to stop it since many prevention programs created are only effective if all parties (District, Parents, Teachers and Students) work effectively to end it.Today is an update on the 2011 incident ironically published today in Japan on my birthday: Court orders ex-classmates to pay ¥38.5 mil for bullying-induced suicide in Shiga

You’re probably being too real.A lot of people assume that they are supposed to show their true, authentic self when interviewing. For a lot of people, their true self would be considered unprofessional in most workplaces.You have to remember that you’re playing a role for a company. It’s like acting.I’m not encouraging you to lie, but to consider your “professional self”.Imagine yourself in 5 years, succeeding at the goals you are currently trying to accomplish. How would that person answer the questions? Imagine your mentor, or the person you consider to be the “ideal professional”. How would that person answer?A lot of personality assessments are not technically legal. They ask questions like “are you prone to depression” when, in reality, major depression is considered a protected class under the Americans with Disabilities Act.If you are prone to depression, anxiety, social phobia, emotional sensitivity, or other mental health conditions (along with at least 25% of the US population), you may be unfairly screened out and disqualified.Here’s an excerpt from WSJ on the topic:Workers who apply online at RadioShack Corp. must say if they agree with the statement: "Over the course of the day, I can experience many mood changes." Lowe's Cos. asks job seekers if they "believe that others have good intentions." A test at McDonald's Corp. said: "If something very bad happens, it takes some time before I feel happy again."The use of online personality tests by employers has surged in the past decade as they try to streamline the hiring process, especially for customer-service jobs. Such tests are used to assess the personality, skills, cognitive abilities and other traits of 60% to 70% of prospective workers in the U.S., up from 30% to 40% about five years ago, estimates Josh Bersin, principal of consulting firm Bersin by Deloitte, a unit of auditor Deloitte LLP.Workplace personality testing has become a $500 million-a-year business and is growing by 10% to 15% a year, estimates Hogan Assessment Systems Inc., a Tulsa, Okla., testing company. Xerox Corp. says tests have reduced attrition in high-turnover customer-service jobs by 20 or more days in some cases. Dialog Direct, of Highland Park, Mich., says the testing software allows the call-center operator and manager to predict with 80% accuracy which employees will get the highest performance scores.But the rise of personality tests has sparked growing scrutiny of their effectiveness and fairness. Some companies have scaled back, changed or eliminated their use of such tests. Civil-rights groups long focused on overt forms of workplace discrimination claim that data-driven algorithms powering the tests could make jobs harder to get for people who don't conform to rigid formulas.PROBING QUESTIONS | FROM RECENT ONLINE TESTSJob applicants at McDonald's must say which statement out of a pair they agree with more. An example:I sometimes get confused by my own thoughts and feelings.I do not really like when I have to do something I have not done before.RadioShack asks potential employees if they strongly disagree, disagree, feel neutral about, agree or strongly agree with specific statements, such as:Over the course of the day, I can experience many mood changes.I am always happy.Sometimes there is so much stress I wonder how I am going to make it through the day.Source: the companiesJulie Brill, a Democrat on the Federal Trade Commission who has examined companies' use of data, says algorithms designed to reduce bias "ironically could have the effect of creating a new kind of discrimination." The FTC doesn't have the power to regulate workplace issues.Whole Foods Market Inc.stopped using the tests in 2007 after managers noticed that workers who cleared the personality-screening process sometimes lacked basic food-preparation skills. "For us, it just wasn't a good fit," says company spokesman Michael Silverman.Xerox quit looking at data about job applicants' commuting time even though data showed that customer-service employees who got to work faster were likely to keep their jobs at Xerox longer. Xerox managers decided the information could put applicants from minority neighborhoods at a disadvantage in the hiring process."There's some knowledge that you gain that you should stay away from when making a hiring decision," says Teri Morse, Xerox's vice president of recruitment. Overall, though, the company is "shocked all the time" by the accuracy of tests it began using in 2012, she says.Xerox has begun probing for compassion in pre-employment tests, since applicants who score high for empathy tend to excel in customer service, according to the company. The tests are provided by Evolv Inc., a closely held San Francisco firm that calls itself the "recognized leader in big data workforce optimization."Evolv's chief executive, Max Simkoff, says personality-related criteria are a small part of its overall test, which also examines a job seeker's motivation, creativity and technical aptitude.The Equal Employment Opportunity commission is investigating whether personality tests discriminate against people with disabilities. As part of the investigation, officials are trying to determine if the tests shut out people suffering from mental illnesses such as depression or bipolar disorder, even if they have the right skills for the job, according to EEOC documents.EEOC officials won't comment on the investigation. In general, though, "if a person's results are affected by the fact that they have an impairment and the results are used to exclude the person from a job, the employer needs to defend their use of the test even if the test was lawful and administered correctly," says Christopher Kuczynski,EEOC acting associate legal counsel.Employers are watching the investigation closely. A ruling against personality tests would "set a tremendous precedent," forcing companies and test makers to prove their tests aren't discriminatory, says Marc Bendick, an economist and consultant who studies workforce diversity issues.Test sellers have said their own studies show personality tests don't have an adverse impact on applicants based on race or gender. However, little work has been done on disabilities.In 2011, Rhode Island regulators said there was "probable cause" to conclude that drugstore chain CVS Health Corp. might have violated a state law barring employers from eliciting information about the mental health or physical disabilities of job applicants.The Woonsocket, R.I., company's personality test asked potential employees to say whether they agreed or disagreed with statements like "People do a lot of things that make you angry," "There's no use having close friends; they always let you down," "Many people cannot be trusted," and "You are unsure of what to say when you meet someone."CVS removed the questions in 2011 and settled a civil "charge of discrimination" filed by the Rhode Island American Civil Liberties Union, which claimed the test "could have the effect of discriminating against applicants with certain mental impairments or disorders."CVS neither admitted nor denied wrongdoing. The company confirmed the settlement but declined further comment on the Rhode Island case. The retailer still uses personality tests in hiring but has changed suppliers.Job-screening personality tests are largely based on a psychological model developed in the 1930s. Until recently, job candidates often took the tests well into the hiring process, and the results were considered along with interviews and past experience.As the hiring process gets more automated and employers begin incorporating more data into hiring, the tests are used more often and earlier in the process to winnow applicants for specific jobs.The responses to an online personality test are fed into an algorithm that scores each applicant, sometimes on a scale of red, yellow and green. Scoring systems vary by testing provider, and the companies can customize their methods to fit an employer's demands. Red applicants—and sometimes yellow ones—rarely get the chance to interview for a job.Automated personality tests can "screen out the 30% of applicants who are least qualified" before an employer even looks at a résumé, according to Ken Lahti, vice president of product development and innovation at CEB, an Arlington, Va., company that provides pre-employment tests.Deniz Ones, an industrial and organizational psychologist at the University of Minnesota, says the tests have some predictive value. For example, a worker's ranking on measurements of conscientiousness can tell bosses about work ethic, she says.RadioShack uses behavioral questions as just one tool to assess job candidates, says a person close to the company. Lowe's says its personality tests help the home-improvement retailer "in developing a workforce that will provide the best shopping experience for customers." McDonald's spokeswoman Lisa McComb says personality questions are used to elicit "accurate and candid responses," not to assess a job candidate's qualifications.Academic studies have concluded that individual personality traits have at most a small connection with performance. "It's intuitively appealing to managers that personality matters," says Fred Morgeson, a management professor and organizational psychologist at Michigan State University, but the link is "much lower than the field has led us to believe."Personality-testing firms and companies that hire them disclose little information about the tests, saying their formulas are proprietary. For example, Kronos Inc. has opposed the EEOC's efforts in a civil lawsuit to force the test provider to hand over internal validity studies and other documents related to its assessments.Since 2007, the EEOC has been investigating allegations by a West Virginia woman that supermarket chain Kroger Co.'s personality test discriminated against people with disabilities.The Cincinnati company declined to comment, but applicants for hourly positions at Kroger stores must complete an extensive online application that includes a personality test.As part of about 80 personality-related questions in a 2012 version of the Kroger test, job candidates were asked to "strongly disagree," "disagree," "agree" or "strongly agree" with statements like "You are always cheerful" and "You have no big worries."In 2012 and 2013, Kroger and six other companies were accused by retired Nokia Corp. lawyer Roland Behm of discrimination against the mentally ill through their use of personality tests. Mr. Behm filed complaints with the EEOC on behalf of his son, Kyle.Kyle Behm says he applied online in 2012 for hourly jobs at Finish Line Inc., Home Depot Inc., Kroger, Lowe's, PetSmart Inc., WalgreenCo. and Yum Brands Inc. He held similar positions in the past and had a personal connection at his local Kroger store. But he says he was turned down everywhere.The engineering student at Mercer University in Macon, Ga., was diagnosed with bipolar disorder about 18 months before the job rejections. He says a Kroger employee told him he scored "red" on the test, which indicated he might ignore customers if he felt upset or angry. He didn't tell Kroger about his diagnosis and wasn't required to under the law.Mr. Behm's father says he contacted all seven companies about his concerns. Most denied culpability but suggested they could find a suitable job for Kyle if he agreed not to pursue legal action. The father and son decided to file discrimination charges with the EEOC instead, hoping to force changes to the companies' hiring processes.The complaints against Kroger and PetSmart were folded into the EEOC's continuing investigation of personality tests, according to letters sent to Mr. Behm by the EEOC. The agency is reviewing Mr. Behm's complaints against the five other companies.The tests used by Kroger and PetSmart were created by assessment vendor Unicru Inc. and administered by Kronos. Kronos bought Unicru in 2006. Kronos Vice President Charles DeWitt wouldn't comment on the Behm case but says testing is "only a small part of our business."A PetSmart spokesperson says the Phoenix company is "committed to fair recruitment and employment practices," declining to comment on Mr. Behm. Finish Line says the athletic-gear retailer is aware of challenges to pre-employment assessments but is "confident" and stands by "Finish Line's employment policies and practices."Jim Pemberton, Walgreen's chief diversity officer, wouldn't comment on Mr. Behm's accusations but says the Deerfield, Ill., drugstore chain has special recruitment programs for people with disabilities."In our experience, we feel we can expect people with disabilities to perform the same job at the same level, with the same pay and the same standards of excellence as people without them," Mr. Pemberton says. "We have no intention to dismiss a population that we're trying to attract."Home Depot declined to comment. A Lowe's spokeswoman says it is "inappropriate for us to comment about Mr. Behm's claims," adding that the company's "hiring assessment complies" with the Americans with Disabilities Act. Yum couldn't be reached for comment.Kroger has dropped from its hiring test many of the questions Mr. Behm and his father found most troubling. A recent version posted online, also administered by Kronos, was 11 pages long, down from 17 pages in 2012, and includes just 12 personality-related statements. Instead, much of the recent test asks applicants to respond to hypothetical work scenarios and choose one of two endings to 19 statements that begin "When at work I…"For example, "…Am liked by nearly everyone" or "…Believe there are some people that don't like me." Kroger declined to comment on the changes or the EEOC investigation.Mr. Behm, who is 24 years old and is in his senior year at Mercer, says he could have lied on tests to give answers that might have seemed more agreeable. "I didn't think it was necessary, and I didn't think it was really ethical," he says.His disorder was never an issue in his previous jobs, he says. "They would've known that if they contacted any of my references."

Simple Tax Guide for Americans in FranceAt TFX we’ve been preparing U.S. taxes for Americans living in France for over 20 years. Our clients hail from all parts of France - bankers and artists in Paris, mountain guides in Chamonix, professors from Provence and Bordeaux and wine-makers from Champagne.France has a romantic atmosphere, a beautiful countryside, plus delicious food - which makes it a very popular spot for tourists and retirees, as well as expatriates. Americans who choose to live within France are subject to French taxation in addition to their US expat tax filing obligations.It is clearly important for US expats to understand French taxes so they can effectively plan.US Expat Taxes - FranceUS citizens, along with permanent residents, are required to file expatriate tax returns with the federal government every year regardless of where they reside. Along with the typical tax return for income, many people are also required to submit a return disclosing assets which are held in bank accounts in foreign countries by using FinCEN Form 114 (FBAR).The United States is among only a few governments who tax international income earned by their citizens, as well as permanent residents, residing overseas. There are, however, some provisions that help protect from possible double taxation. These include:The Foreign Earned Income Exclusion. This exclusion allows one to exclude USD 101,300 (this amount is for 2016 taxes) in earned income derived from foreign sources.A tax credit allowing tax on remaining income to be reduced based on the taxes paid to foreign governments.An exclusion on foreign housing that allows additional exclusions from their income for some amounts paid to cover household expenses due to living abroad.Preparing a quality tax return following proper tax planning should allow one to use these, as well as other strategies, in minimizing or possibly eliminating tax liability. Note that in most cases the filing of a tax return is required, even if taxes are not owed.Who Qualifies as a French Resident?There are three qualifications that determine if an expat is considered to be a French resident. Meeting any of these requirements is sufficient to qualify as a tax resident.The primary home of the family is within a territory of France, or if there is no family home the primary residence location is within French territory. The further definition is spending over 183 days within France, or having spent more of their time within France than another foreign country.The primary professional activity or employment is derived in France. If there are professional activities taking place in several countries, a person is a French resident when most of their activities occur in France.A person’s center of activity for economic purposes is in France.In France, “family units” are taxed. Married couples are required to submit a joint return.Tax Rates for FranceUnder French law, all income will be subject to tax unless it is specifically excluded by the tax authorities. The tax rates in France are progressive.Tax rates are:Rate Income0% On Less than EUR 6,0115.5% EUR 6,012 - EUR 11,99114% EUR 11,992 - EUR - 26,63130% EUR 26,632 - EUR 71,39741% EUR 71,398 - EUR 151,20045% EUR 151,200 and upNon-residents are not able to claim the standard exclusion. Their tax rate is also a minimum of 20%. There is, however, a special provision for foreign persons who are on a temporary assignment within France.For eligibility, a person can’t have been considered a French resident during the 5 years before their arrival, plus can’t be on an assignment within France for over 6 years. This provision also can’t be applied for more than 5 years. Any additional benefits or compensation is exempt from taxes in France, including relocation costs and housing allowances. However, these things must be itemized specifically in the person’s employment contract prior to starting employment in France. Additionally, people who have been recruited by French employers can choose a tax exemption of 30% instead of the itemizations mentioned above.Tax TreatyFrance and the United States have a treaty that helps a taxpayer understand which country they must pay specific taxes to, and when those taxes must be paid. This treaty is pretty straightforward, but it is always best to get expert tax advice.When are French Taxes Due?Just like in the United States, French taxes are based on a calendar year. But, when taxes must be paid depends on residency status, the location of the taxpayer, and how the taxpayer files their taxes.Residents who file paper returns must submit them by the 30th of May. For residents who e-file, their returns are due in June on one of three dates - the 9th, the 16th, or the 23rd, dependent on the taxpayer’s address.Non-residents are required to submit their taxes by the 30th of June.French Social SecurityThere is a totalization agreement in place between France and the United States. This agreement explains which country a taxpayer must pay social security taxes to depending on their employment circumstances and their residency.If an employee is sent to France by their employer for under 5 years, they pay taxes to the United States Social Security system. If their assignment is for more than 5 years, they pay taxes to the French system. If they are hired by a US or French employer in France, they pay their taxes to the French system as well. If they are on assignment for the US government, they pay taxes to the United States Social Security system no matter their residency.Does France Tax Foreign Income?If a taxpayer is a resident of France for tax purposes, their worldwide income is taxed. The tax treaty excludes some income types, but even excluded income must still be taken into account when determining the French tax rate that is applied. For non-residents, taxes are only levied on income from French sources.French TaxesOf course, there are several other taxes imposed in France besides income tax.France’s version of a value added tax is known as TVA, and is 20%. There are reduced rates in two circumstances - books and meals at restaurants are 10%, and most groceries are 5.5%.French residents are taxed on their capital gains worldwide. Progressive rates apply to capital gains, although exemptions apply for things like motor vehicles, furniture, and asset transfers because of gifts or death. Capital gains derived from sales of shares get taxed at a rate of 34.5%. Real estate gains are also taxed at a rate of 34.5%, although principal places of residence are exempt. Non-residents pay capital gains tax only on French sourced gains, which are taxed at the progressive rates.There is a French law that allows taxpayers that have not been resident in the country for the 5 prior years to have their assets outside of France excluded from the wealth tax during the initial 5 years of residency in France. Following that, tax must be paid if a person has total net assets worldwide exceeding EUR 1,300,000. This amount is linked to inflation. There are not many people who must pay this tax (only around 500,000), although the tax has caused a stir among the French.Specific rules apply to gift and inheritance taxes, and these rules vary significantly depending on the person who receives the money.How to Report French Income on our Tax Questionnaire1. How do I report earned income on the tax questionnaire?For income you earned while being employed:Report your gross salary (SALAIRE BRUT) as reported on your Bulletin de Salaire. If your pay per period did not change through the year then multiply this amount by the number of pay periods (usually 24) .If amounts pay period varied then add up all Salaire Brut amounts to come up with the annual gross salary. report in the Earned Income section of our Tax Questionnaire.Redundancy PayIf you received severance or redundancy pay (indemnité de licenciement), add gross amount as additional wages. Report other types of income (i.e. workplace pension, State pension, dividends, alimony, royalties, unemployment) on the respective lines of Pension or Other Income tabs of the tax questionnaire..For income earned from self-employmentYou are considered self-employed in the U.S. if your tax status in France is Entreprise individuelle (EI) or Auto-Entrepreneur. Then your gross income from self-employment is a turnover of your unincorporated business. Report it on the Gross Income from Main > Self-employment. Note that Self-Employment Income tab is not displayed by default. To see it, answer Yes to the question Were you self-employed during the tax year (either abroad or in the US)? Income is reported as gross amount, before any deductions - those are reported separately in Business Income And Expenses section of the Self-Employment Income tab.If your business structure is SCI then you must also report this as self-employment. Then, your gross income from self-employment is a turnover of your unincorporated business. Report it on the Gross Income from Self-employment question of the Self-employment Income tab.If you participate as a sole or partial owner of other type of a small business company of other types (SARL, SA, SAS) - then answer YES to the question Do you own at least 10% of a foreign corporation (ie are you a part or whole owner of a private non-US company)? in Other Income section of our Tax Questionnaire.Simple Tax Guide for Americans in France2. How do I report taxes paid on the tax questionnaireSimilarly to income, tax also has to be reported separately for each type of income on which tax was paid. Income tax withheld from wages is shown as TAX SALAIRE BRUT of the Bulletin de Salaire.For US tax purposes, “Contribution Sociale Généralisée” (CSG) and the “Contribution pour le Remboursement de la Dette Sociale” (CRDS) are not creditable or deductible taxes under the Internal Revenue Code or the U.S.-French Income Tax Treaty.Taxes on unearned income may be withheld by the payor (i.e.,bank withheld income tax from dividends) or you may owe tax upon completion of tax assessment form. Report each type of tax paid during the filing year in the respective section of our Questionnaire, even if it applied to income received in prior years.Wealth tax (Impôt sur la fortune) is not an income tax. It can be deducted on your US tax return as a part of itemized deductions. Report this tax in section Main > Deductions of our Tax Questionnaire.Simple Tax Guide for Americans in France3. How do I break down taxes assessed jointly on myself and my non-US spouse on the jointly filed French Tax Declaration if I file separately in the U.S.?Example: A US Citizen files a joint tax return in France with their nonresident spouse. In the US, the US Citizen files claims married filing separately status and files Form 1116.On the French Income tax return, the US Citizen’s net salary is €100,000 and the non-resident spouse’s net salary is €50,000. They report foreign income taxes paid of €33,000. It is necessary to allocate the French income taxes paid to arrive at the proper amount relative to the US Citizen’s income: (US Citizens’ Income / Total Income) x French Income Tax = Income tax allocated to US Citizen. (€100,000 / €150,000) x €33,000 = €22,000 The US Citizen would convert the Euros to US Dollars using the average exchange rate for the year. This amount can be claimed as foreign taxes used for credit.Simple Tax Guide for Americans in FranceFrench Pension and Social Security Systems1. Social Security in France (Sécurité Sociale) - CSG-CRDSFor US tax purposes, “Contribution Sociale Généralisée” (CSG) and the “Contribution pour le Remboursement de la Dette Sociale” (CRDS) are not creditable or deductible taxes under the Internal Revenue Code or the U.S.-French Income Tax Treaty. They do not reduce taxable income and cannot be applied as a deduction.Simple Tax Guide for Americans in France2. US - France - Social Security Totalization AgreementOverviewAn agreement between the United States and the France improves Social Security protection for people who work or have worked in both countries. It helps people who, without the agreement, would not be eligible for retirement, disability or survivors benefits under the Social Security system of one or both countries. It also helps many people who would otherwise have to pay Social Security taxes to both countries on the same earnings.The provisions of the agreement eliminate double Social Security taxation and permit dual residents to use their work in both countries to qualify for benefits.If you are self-employedContributions to Sécurité Sociale system make you exempt from contributions to the U.S. Social Security system that otherwise would be required in the U.S. on self-employment income.How it impacts those who want to earn US Social Security creditsIf you have Social Security credits in both the United States and France, you may be eligible for benefits from one or both countries. If you meet all the basic requirements under one country's system, you will get a regular benefit from that country. If you do not have enough work credits under the U.S. system to qualify for regular benefits, you may be able to qualify for a partial benefit from the United States based on both U.S. and French credits. To be eligible to have your French credits counted, you must have earned at least six credits under the U.S. system.Although the agreement allows the Social Security Administration to qualify for U.S. retirement, disability or survivor benefits, the agreement doesn’t cover Medicare benefits.Simple Tax Guide for Americans in France3. Taxation of Social Security BenefitsU.S. Social Security BenefitsU.S. Social Security benefits received by US citizens and green card holders residing in France are taxable in the United States. France also has the right to impose tax on that income if the recipient is French permanent resident.French Social Security BenefitsFrench Social Security and other payments made under the social security legislation of France to a resident of France who is a citizen of the United States shall be taxable only in France and exempt from taxation in the U.S..Simple Tax Guide for Americans in France4. Contributions to Occupational PensionContributions to French employer occupational Scheme are in the Salaire Brut amount and taxable in the U.S.Simple Tax Guide for Americans in France5. Tie-Breaker Rule to Apply Treaty BenefitsU.S. green card holders residing in France may elect to apply what is known as the tie-breaker rule of the US/France Tax Treaty and be deemed a resident only of the State (ie country) with which their personal and economic relations are closer (France).Under such election, the individual would file form 1040NR and report only income derived from U.S. sourced. The requirement to provide full disclosure of foreign bank accounts remains and tax on income from U.S. sources will be higher than tax on the same income when applied to U.S. residents filing form 1040.Simple Tax Guide for Americans in France6. Assurance Vie - how is this treated on my US tax return?Assurance vie is an investment product and the dividends and interest are taxable in the US. This investment product does not qualify for tax deferral treatment in the United States.Simple Tax Guide for Americans in France7. Taxation of France Pension BenefitsPensions and other similar remunerations paid to US citizen/green card holder residing in France are taxable in both countries.However - you can eliminate the burden of double taxation. Taxes paid in France on pension income are applied as a foreign tax credit against tax owed on the same income in the U.S.Since contributions to occupational pensions are included in U.S. taxable income, only the small portion reflecting growth in pension plan constitutes taxable portion of pension benefit. Report the entire amount of benefit received in section Pension of our Tax Questionnaire , and we will determine the taxable portion.Pensions based solely on your income that do not have the prior contributions base (Old Age and Widowhood pension) are considered the Social Security type pensions and get the same beneficial tax treatment in the U.S. as French Social Security benefits.Simple Tax Guide for Americans in FranceFrench Financial Accounts and FBAR/FATCA1. France - US FATCA Treaty overviewThe Foreign Account Tax Compliance Act (FATCA) is a piece of legislation introduced by the United States government in 2010, to help counter US tax evasion.Simple Tax Guide for Americans in France2. FATCA model type chosen by French GovernmentThere are two FATCA model types.Model 1, chosen by most European countries, is based on the principle of automatic exchange of information. Financial institutions provide details of all capital subject to US tax to their local authorities, who pass these details on to the IRS.Model 2, according to which Washington is supplied with information directly by the financial institutions – but this only concerns capital held by American customers who consent to their details being released.France signed the Model 1A reciprocal version of the IGA, which means that French financial institutions, generally including funds and their managers, will report information about their U.S. customers' accounts to the French government, which, in turn, will exchange that information with the IRS. The reciprocity means that the IRS will be required to send France similar information about French customer’s accounts in U.S. financial institutions.On November 14, 2013 France signed an intergovernmental agreement regarding FATCA with the United States (the “France IGA”), becoming the 10th country to join the global FATCA network scheduled to take effect on July 1, 2014.Simple Tax Guide for Americans in France3. What searches does a French bank have to do to comply with US FATCA?Financial institution must search their data to identify financial accounts held by US Specified Persons, or by foreign entities in which US taxpayers hold a substantial ownership interest.In order to achieve this, financial institution need to search their data looking for any one of seven indications (indicia) that an account holder may be a US person. These indicia are:1. US citizen (check for US passport or Green Card).2. US residential address3. Place of birth in the US4. US telephone number5. Standing instructions to send funds to a US bank account6. Power of attorney (PoA) or third party authority in favour of a person with a US address7. Use of a c/o or hold mail addressSimple Tax Guide for Americans in France4. Which types of French financial accounts the U.S. individual must report on FBAR / FATCA ?Individual bank accounts such as savings accounts, checking accounts, and time deposits.Brokerage accounts, commodity futures or options accounts,Insurance policies and annuity contracts with a cash valueBusiness accounts where U.S person has a greater than 50 percent interest in the entitySimple Tax Guide for Americans in France5. Which types of French financial assets are not required to be reported on FBAR / FATCA ?Retirement funds (Caisses de retraites) and certain similar financial entities (Caisses de congés payés)s are exempt or deemed FATCA compliant, because they are considered to present a low risk of being used by US persons to evade US taxes..Even though certain retirement plans are exempt from direct FATCA reporting, the FATCA rules applying to individuals were not relaxed. Form 8938 specifically requires reporting by U.S. taxpayers who participate in foreign pension plans.French financial assets exempt from FBAR/FATCA reporting are limited to Social Security, Real Estate Holding, precious metals held directly, and collectibles.Simple Tax Guide for Americans in FranceFrench Tax Glossary for US Expats1. Salaire BrutGross Salary - Report the total amount of the annual Gross Salary in Earned Income section of our Tax Questionnaire.Simple Tax Guide for Americans in France2. Sécurité SocialeFrench social security is made up of diverse organismes collectively referred to as La Sécu, an abbreviation of Sécurité Sociale. Contributions to the Social Security fund are not creditable or deductible taxes.Simple Tax Guide for Americans in France3. Bulletin de SalaireThe salary statement used throughout France to provide information about income and expenses received. Main document required for preparation of U.S. tax return for expats employed in France.Simple Tax Guide for Americans in France4. Entreprise individuelle (EI)A sole proprietorship - business run by a single person that has no legal personality, although it is recorded in the trade directory or register of commerce and companies. Report details of the sole proprietorship on Self-Employment tab of the Earned Income section of our Tax Questionnaire. To see it, answer Yes to the question Were you self-employed during the tax year (either abroad or in the US)?Simple Tax Guide for Americans in France5. Choix du nom de familleChoosing your name after marriage - Regardless of the family name used on French documents you must provide your family name in the Main > Basic Info section of our Tax Questionnaire as shown on your U.S. Social Security card until you officially change your name with the U.S. Social Security administration.Simple Tax Guide for Americans in France6. L'impôt sur le revenuIncome Tax - Amount of foreign income tax paid or withheld. Can be utilized as a foreign tax credit to offset U.S. tax liability. Report tax imposed on the particular income type in the same section of our Tax Questionnaire where you reported that income.Simple Tax Guide for Americans in France7. La taxe foncierProperty tax, sometimes known as land or real estate tax, is a government tax on land and buildings. Report in Main > Deductions section of our Tax Questionnaire or in Passive Income > Rentals section of out Tax Questionnaire if property was rented out.Simple Tax Guide for Americans in France8. Taxe d’HabitationAnnual residence tax imposed on the occupier of a property in which they were resident on 1st January of each year. When paid by tenants of rental property , include in housing expenses reported in Housing Arrangements section of the Main > Physical Presence tab of our Tax Questionnaire.Simple Tax Guide for Americans in France9. Plus-values immobiliersTax on gains from selling of property. In the U.S., tax on gains from sale of property may be treated as long-term or short-term gains and in certain cases may be tax-exempt. Report on the Home Sale tab of the Passive Income section of our Tax Questionnaire.Simple Tax Guide for Americans in France10. L'impôt de solidarité sur la fortuneWealth tax on the net worth of French residents having assets in excess of €1,300,000 - not allowed as a foreign tax credit but can be deducted as a part of itemized deductions on U.S. tax returns. Report in the Main > Deductions section of our Tax Questionnaire.Simple Tax Guide for Americans in France11. Assurance VieAssurance vie is an investment product and the dividends and interest are taxable in the US.  This investment product does not qualify for tax deferral in the United States.Simple Tax Guide for Americans in FranceBy: TFX 2019