Returning to Ireland from the United States of America

Before you return to Ireland from the United States of America (US), you may need help planning your move home. For example, you may have questions about transferring your medical records to a doctor in Ireland. Or you may have retirement savings and have questions about taxation.

This page covers the key differences between life in the USA and in Ireland, and how to plan for your journey home.

Gather important documents

Make sure you have the following documents for you and your family.

• Passports (both American and Irish if you have them)
• Social security cards
• Birth certificates
• Marriage certificate
• Medical records
• Education qualifications
• Insurance documents
• Pet passports
• References from previous employers and landlords

You may need original documents. If soft copies of your documents are accepted, you should make sure they are stored and sent securely.

Managing your US social security benefits and retirement savings

If you are a US citizen, you may continue to receive social security payments while living in Ireland as long as you are eligible. The Social Security Administration has a tool to check if you can continue to get your Title II Social Security payments.

If you have more questions once you arrive in Ireland, there is a list of contacts and services for people living outside the United States.

Opening a bank account

Before you open a bank account in Ireland, you need to show:

• Proof of identity (such as a valid passport or driving licence)
• Proof of address (such as a recent utility bill with your address on it)

In general, this means you can’t open an Irish bank account until you have arrived home.

Non-resident bank accounts

Some Irish banks offer ‘non-resident’ accounts that you may be able to set up before you return. You still need to prove your identity, but the bank may accept a different proof of address, for example, a foreign utility bill, if it has been certified by a solicitor or police officer.

Different banks have their own requirements, so you should contact your preferred bank directly for advice.

Read more about opening a bank account in Ireland.

Getting a Personal Public Service (PPS) number

You must wait until you are back in Ireland to apply for your PPS number. Before you return, learn more about how to apply. Your PPS number is a unique number that helps you access social welfare benefits and public services in Ireland.

You already have a PPS number if you:

• Were born in Ireland from 1971 onwards
• Started work in Ireland after April 1979

Non-resident applications for a PPS number

If you are living outside Ireland and need a PPS number to interact with certain specified bodies in Ireland, you can apply for one. For example, if you are a beneficiary under an Irish will, you may need to provide a PPS number.

In these cases, you can contact the Department of Social Protection’s, Client Identity Services (CIS) by:

• Email at cis@welfare.ie
• Telephone 0818 927 999 (or +353 71 9672616, if calling from abroad)

They will send you the forms to request a new PPS. When you have returned these forms, they will write to you with a response.

Exchanging a driving license

US driving licenses cannot be exchanged for an Irish license.

To apply for an Irish license, you need to take the driver theory test. You can find out more on the driver theory test website.

Once you have your learner permit, you only need to take 6 of the essential driver training (EDT) lessons instead of the usual 12 lessons. You will need to complete the Road Safety Authority’s application form for Reduced Essential Driver Training (pdf) to qualify.

When this is complete, you can apply for your driving test to get your full Irish driving licence.

If you are a US citizen living in Ireland, you still need to file your taxes with the Internal Revenue Service (IRS). The IRS has a tax guide for US citizens abroad (pdf) that can help you prepare your tax return.

Your US Tax Return

If you are living in Ireland and earning money from a job, you may qualify to exclude some of that income up to a certain amount. This amount is annually adjusted for inflation and called a foreign earned income exclusion.

The IRS has an Interactive Tax Assistant tool to help determine whether your income earned in Ireland can be excluded from income reported on your tax return.

If you meet certain requirements, you may also qualify for the foreign housing exclusion or deduction.

Automatic 2-month filing extension

As a US citizen living in Ireland and earning an income from an Irish employer, the IRS gives you an automatic 2-month extension to file your US tax return. Generally, US income tax returns are due on 15 April. This means you have until 15 June to file your return.

To get this automatic 2-month extension, you must attach a statement to your return explaining that you are living outside the US and that your main place of business is Ireland.

Additional 4-month filing extension

If you are not able to file your return by the due date, you can generally get an additional 4-month extension to file (this is in addition to the automatic 2-month filing extension). This means you will have until 15 October to file your return.

To get this extension, you must file a paper Form 4868 (pdf) or use IRS e-file (electronic filing). Read more about e-filing options (pdf).

Additional 2-month filing extension

You can request an additional 2-month extension to file. This means you will have until 15 December to file your return. To request this extension, you must send the IRS a letter explaining why you need the additional 2 months.

Send the letter by the extended due date (15 October) to the following address:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

You will not receive any notification from the IRS unless your request has been denied.

Taxes in Ireland

In Ireland, the percentage of tax you pay depends on your income. You can see examples of how to calculate income tax and there is also a graph showing the standard rate cut-off points for 2025.

Learn more about how your income tax is calculated.

If you are married or in a civil partnership, it may affect your tax bands and tax reliefs. Read more about taxation of married people and civil partners.

If you are an Irish citizen returning home, you can work without a visa or employment permit.

If you are bringing family members to live in Ireland who are from outside the European Economic Area (EEA), Switzerland or the United Kingdom (UK), you should first check if they need a visa to come to Ireland. Family members of Irish citizens can apply for residence in Ireland. If successful, they will get a Stamp 4 IRP which allows them to work without an employment permit.

If you are planning to work when you are back, there are many schemes and training supports for jobseekers. You can also learn more on our page that covers where to look for jobs in Ireland.

Both private and public healthcare services are available in Ireland.

Public health services

The State provides public health services. Many public health services are free of charge, but in some cases, there may be a fee.

The Health Service Executive (HSE) is responsible for delivering public health services. Sometimes the HSE provides these services directly and sometimes the HSE funds other organisations to provide these services.

You are entitled to use a range of public health services if you have been living in Ireland for at least one year or if you intend to live here for at least one year. This is called being ‘ordinarily resident’ in Ireland. Read more about what the HSE may ask for to check that you are ordinarily resident.

Private health services

Individual health professionals and healthcare companies provide private healthcare services in Ireland. Typically, you pay the full cost of private healthcare services, but you can buy private health insurance to help cover the cost.

You can find which companies offer private health insurance in Ireland and read more about how private health insurance works.

General Practitioners (GPs)

In Ireland, General Practitioners (GPs) are family doctors who provide broad services to patients on health issues and can refer you to specialists or hospital consultants if needed. Most GPs in Ireland are private practitioners, but the majority provide services on behalf of the HSE.

You can find a GP in your local area using the HSE’s Service Finder Map.

You do not need a PPS number or other documents to visit a GP.

Irish social security benefits

In Ireland, social security benefits are known as ‘social welfare payments.’ There are 3 main types of social welfare payments:

• Social insurance payments (for example, Jobseeker's Benefit)
• Social assistance payments (also known as means-tested payments)
• Universal payments (like Child Benefit)

You need to meet certain requirements to qualify for these social welfare payments. You can read examples of and details about each type.

What rules cover payments?

The rules for social welfare payments are set out in the legislation and operational guidelines. You can find most of the operational guidelines for specific social welfare payments on gov.ie.

If you feel you have been wrongly refused a socal welfare payment, learn about how to appeal a social welfare decision.

Renting

If you are planning to rent, you can find out what to consider before looking for somewhere to rent in Ireland

Learn more about your rights and responsibilities when renting in Ireland.

Buying a home

The process of buying a home in Ireland involves several steps. Before you decide to buy, make sure you’ve done the following:

Find out what you can afford

Make a budget, and include insurance, legal fees, monthly mortgage payments, and stamp duty.

The Competition and Consumer Protection Commission (CCPC) has a budget planner that you can use to see how much you can afford each month.

Read more in our step-by-step guide to buying a home.

Get a solicitor (lawyer)

You will need a solicitor to do conveyancing. This is the legal worked involved in buying a house. Since conveyancing charges can vary between solicitors, contact several different solicitors to compare prices. The Law Society of Ireland has a search tool you can use to find a solicitor near you.

Get mortgage approval

There are different types of mortgages and mortgage providers in Ireland. You should contact several different mortgage providers to find out who can offer you the best deal.

You can also use the CCPC’s mortgage calculator to check what your monthly repayments will be. The amount will depend on:

• The amount you borrow
• How long the mortgage lasts
• The interest rate

The Irish education system includes:

• Primary school (sometimes called ‘national school’)
• Post-primary school (often called ‘secondary school’)

If you will be returning home to Ireland with children, read about the process for enrolling them in:

• Primary school
• Secondary school

Before beginning the process, it will be helpful to familiarize yourself with how schools in Ireland admit students.

Higher and further education

If you are thinking of going to college, you can search the Qualifax website for details on courses.

Generally, applications for undergraduate courses in Ireland are made through the Central Applications Office (CAO). You can find more information on our pages covering application procedures and entry requirements, third-level fees, and tax relief for third-level fees.

If you think you might qualify for a grant, you can read more about maintenance grant schemes for students on third-level courses and grants and funds available for mature students.

If you have family members returning with you, visit our pages on residence rights of family members and coming home with children.