Important: This tool prepares you for your appointment — it does not provide tax advice or calculate your taxes. Italian tax law changes annually. Always verify current rules with a qualified commercialista or CAF. Percentages and thresholds shown are for reference only.
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Tell us your situation — we'll show you what matters most.
Is this your first year filing taxes in Italy?
First-Year Filer Alert — The Acconto Surprise
Since this is your first year filing taxes in Italy, there is one critical thing your commercialista should explain — and that most first-year filers are not warned about: the acconto IRPEF (advance tax payment).
In Italy, you don't just pay tax on the year you just filed. You also prepay an estimate of next year's tax — typically 100% of the IRPEF you owed this year — split into two installments:
- First acconto — typically 40% of your IRPEF, due 30 June (paid together with the saldo for the year just filed)
- Second acconto — the remaining 60%, due 30 November
What this means in practice: in your first year, you can end up paying roughly double what you expected — the balance (saldo) for the year you just filed, plus the full acconto for the current year. By year two, this normalizes because the prior year's acconto credits forward against what you owe.
💡 Ask your commercialista to calculate the total amount due in June and November so you can plan cash flow. If your income is dropping (e.g., one-time income last year), you may be able to reduce the acconto via the metodo previsionale.
Document checklist — Expat
Prima dell'Appuntamento
Expat / Foreign Resident Checklist
Check each item as you gather it. Progress saves automatically.
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Identity & Prior Year
✓
Codice Fiscale Essential
Required on all medical receipts for deductions. Without it, the deduction cannot be claimed. Bring a form of ID showing your codice fiscale (tessera sanitaria or codice fiscale card) to the appointment.
✓
Last year's tax return (730 or Modello Redditi) Essential
Your commercialista will use this as the baseline. Bring a printed or digital copy.
To download it: log in to the Agenzia delle Entrate Area Riservata (SPID / CIE / CNS) → Cassetto fiscale → "Dichiarazioni fiscali" → choose Modello Redditi or 730 → "Annualità disponibili" → select the year.
First year in Italy? There's no prior Italian return to download yet — your commercialista builds the baseline from your U.S. 1040 and income documents instead.
To download it: log in to the Agenzia delle Entrate Area Riservata (SPID / CIE / CNS) → Cassetto fiscale → "Dichiarazioni fiscali" → choose Modello Redditi or 730 → "Annualità disponibili" → select the year.
First year in Italy? There's no prior Italian return to download yet — your commercialista builds the baseline from your U.S. 1040 and income documents instead.
✓
Italian IBAN
Required for any tax refund to be deposited directly to your account.
Income Documents
✓
Foreign pension statement(s) Essential
Annual statement showing total gross amount received. Bring both the original and any Google-translated version — ask your commercialista if certified translation is needed.
✓
Investment income statements
Dividends, interest, and capital gains from foreign accounts. IVAFE may apply to foreign financial assets.
✓
Italian rental income (if applicable)
Contracts, receipts, and any cedolare secca election documents.
✓
Foreign property documents (if applicable)
IVIE (foreign property tax) may apply. Bring property value documentation.
Healthcare & Medical Expenses
✓
Italian medical receipts with Codice Fiscale Essential
The 19% deduction applies to your total annual medical expenses above the €129.11 threshold — it's the yearly total of all receipts combined, not each receipt on its own (Art. 15, c.1, lett. c TUIR). Example: spend €2,000 in the year and you deduct 19% of €1,871. Receipts must be dated 1 Jan–31 Dec 2025, and your Codice Fiscale must appear on each one.
• Format: an official fattura or ricevuta fiscale from the doctor, clinic, or hospital.
• Payment: private (non-SSN) expenses must be paid by traceable means — card, bank transfer, or app — to be deductible. Medicines, medical devices, and public SSN facilities are exempt and may be paid in cash.
• Dental: private dentist invoices need a card / electronic payment record to qualify.
• Glasses: optician receipts must state "Dispositivo Medico" (CE-compliant) and specify corrective lenses.
• Format: an official fattura or ricevuta fiscale from the doctor, clinic, or hospital.
• Payment: private (non-SSN) expenses must be paid by traceable means — card, bank transfer, or app — to be deductible. Medicines, medical devices, and public SSN facilities are exempt and may be paid in cash.
• Dental: private dentist invoices need a card / electronic payment record to qualify.
• Glasses: optician receipts must state "Dispositivo Medico" (CE-compliant) and specify corrective lenses.
✓
SSN voluntary contribution receipt (F24 — codice tributo 8846)
Deductible under Art. 10 TUIR at Quadro RP Rigo RP21. Bring the F24 payment confirmation.
✓
Private health insurance reimbursements received Ask
If reimbursed by a foreign insurer (e.g. TRICARE), bring total billed amount AND total reimbursed. Ask your commercialista whether only the unreimbursed portion is deductible.
Home, Renovations & Efficiency Bonuses
✓
Energy-efficient appliance / HVAC receipts (Ecobonus)
Percentage and eligibility varies by year and appliance type. Bring all receipts and installation invoices. Confirm current rate with your commercialista.
✓
Home renovation receipts (Bonus Ristrutturazione)
Deduction spread over 10 annual installments, paid via bonifico bancario parlante (ordinary transfers don't qualify). Rate for 2025–26: 50% on your main home, 36% on other properties. Qualifies (manutenzione straordinaria and above): renewing structural parts, adding/renovating bathrooms, replacing external windows or shutters, stairs and ramps, energy-saving works, perimeter fencing. Does NOT qualify on its own (manutenzione ordinaria): painting, replacing flooring or fixtures, routine repairs — unless done as part of a larger qualifying renovation. Confirm your specific works with your commercialista.
✓
Garage / box auto renovation receipts
May qualify under Bonus Ristrutturazione. Confirm eligibility with your commercialista — rules vary.
✓
IMU payment receipts (if applicable)
If you pay IMU on a non-primary residence in Italy. Bring F24 payment confirmations.
✓
GSE annual energy statement (solar / photovoltaic) Essential
If you sell surplus solar energy back to the grid (Scambio sul Posto or Ritiro Dedicato), the GSE issues an annual statement. This income is taxable in Italy — many owners are caught off guard. Bring the full year summary.
Quick Checks
✓
Confirm which form you file — 730 or Modello Redditi Ask
Foreign income almost always requires Modello Redditi, not the precompilato 730 your Italian neighbors use.
✓
Ask: do any documents need certified translation? Ask
Google Translate is generally sufficient for your commercialista's understanding. Certified traduzione giurata is typically only required for court or official submissions.
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Document checklist — U.S. Military Retiree
Prima dell'Appuntamento
U.S. Military Retiree Checklist
Includes Article 19 bilateral exemption, DFAS, TSP, and RMD-specific items.
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Identity & Prior Year
✓
Codice Fiscale Essential
Required on all Italian medical receipts for deductions. Bring a form of ID showing your codice fiscale (tessera sanitaria or codice fiscale card) to the appointment.
✓
Last year's Modello Redditi Essential
Military retirees with foreign income file Modello Redditi, not the 730 precompilato.
To download a prior return: Agenzia delle Entrate Area Riservata (SPID / CIE / CNS) → Cassetto fiscale → "Dichiarazioni fiscali" → Modello Redditi → "Annualità disponibili" → select the year.
First year in Italy? No prior Italian return exists yet — your commercialista builds the baseline from your U.S. 1040 and income documents.
To download a prior return: Agenzia delle Entrate Area Riservata (SPID / CIE / CNS) → Cassetto fiscale → "Dichiarazioni fiscali" → Modello Redditi → "Annualità disponibili" → select the year.
First year in Italy? No prior Italian return exists yet — your commercialista builds the baseline from your U.S. 1040 and income documents.
✓
Italian IBAN
For any refund to be paid directly to your Italian account.
Military & U.S. Income
✓
DFAS annual pension statement Essential
Shows gross military retirement pay received. Under Article 19 of the U.S.-Italy tax treaty, U.S. military pensions are taxable only in the U.S. — bring it anyway for your commercialista to verify and document.
✓
TSP distribution statement (1099-R) Essential
If you took distributions from your TSP during the year. TSP is a government retirement account — Article 19 treatment should be confirmed with your commercialista annually.
✓
Traditional IRA / RMD statements Ask
Required Minimum Distributions from Traditional IRAs are taxable income. Bring the 1099-R. Discuss with your commercialista how these interact with Italian IRPEF and Foreign Tax Credits.
✓
Social Security benefit statement (SSA-1099)
Social Security benefits are taxable in Italy under the treaty (Article 18). Bring the annual SSA-1099 statement. See the "U.S. Social Security & the Tax Treaty" Pro Tip before filing — U.S. citizenship adds a wrinkle.
✓
U.S. investment income statements
Dividends, interest, capital gains. IVAFE may apply to foreign financial accounts above €5,000.
✓
U.S. federal tax return (1040) Ask
Used to calculate Foreign Tax Credits and verify U.S. taxes already paid. Bring a copy of your most recent filed 1040.
Healthcare & Medical Expenses
✓
Italian medical receipts with Codice Fiscale Essential
The 19% deduction applies to your total annual medical expenses above the €129.11 threshold — the yearly total of all receipts combined, not each receipt on its own (Art. 15, c.1, lett. c TUIR). Receipts must be dated 1 Jan–31 Dec 2025, and your Codice Fiscale must appear on each one.
• Format: an official fattura or ricevuta fiscale from the doctor, clinic, or hospital.
• Payment: private (non-SSN) expenses must be paid by traceable means — card, bank transfer, or app. Medicines, medical devices, and public SSN facilities are exempt and may be paid in cash.
• Dental: private dentist invoices need a card / electronic payment record to qualify.
• Glasses: optician receipts must state "Dispositivo Medico" (CE-compliant) and specify corrective lenses.
• Format: an official fattura or ricevuta fiscale from the doctor, clinic, or hospital.
• Payment: private (non-SSN) expenses must be paid by traceable means — card, bank transfer, or app. Medicines, medical devices, and public SSN facilities are exempt and may be paid in cash.
• Dental: private dentist invoices need a card / electronic payment record to qualify.
• Glasses: optician receipts must state "Dispositivo Medico" (CE-compliant) and specify corrective lenses.
✓
TRICARE reimbursement records Ask
Bring both the total amount billed and the amount TRICARE reimbursed. Ask your commercialista: is only the unreimbursed 30% deductible, or the full amount? This question may not yet have a settled answer — document what you're told.
✓
SSN voluntary contribution receipt (F24 — codice tributo 8846)
Deductible under Art. 10 TUIR at Quadro RP Rigo RP21. Bring F24 payment confirmation.
Home, Renovations & Efficiency Bonuses
✓
Energy-efficient appliance / HVAC receipts (Ecobonus)
Bring receipts and installation invoices. Percentage varies — confirm current rate with your commercialista.
✓
Home renovation receipts (Bonus Ristrutturazione)
Deduction over 10 annual installments, paid via bonifico bancario parlante (ordinary transfers don't qualify). Rate for 2025–26: 50% on your main home, 36% on other properties. Qualifies (manutenzione straordinaria and above): renewing structural parts, adding/renovating bathrooms, replacing external windows or shutters, stairs and ramps, energy-saving works, fencing. Does NOT qualify on its own (manutenzione ordinaria): painting, replacing flooring or fixtures, routine repairs — unless part of a larger qualifying renovation. Confirm your specific works with your commercialista.
✓
Garage / box auto renovation receipts
May qualify under Bonus Ristrutturazione. Confirm eligibility.
Property & Energy Income
✓
GSE annual energy statement (solar / photovoltaic) Essential
If you sell surplus solar energy back to the grid (Scambio sul Posto or Ritiro Dedicato), the GSE issues an annual statement. This income is taxable in Italy — many owners are caught off guard. Bring the full year summary.
✓
IMU / property tax receipts Ask
If you own property in Italy, confirm with your commercialista whether IMU payments are deductible against IRPEF for your situation.
Quick Checks
✓
Confirm Article 19 exemption was applied last year Ask
Under the U.S.-Italy tax treaty, U.S. government pensions (including military) are taxable only in the U.S. Verify your commercialista applied this correctly in your prior return.
✓
Foreign Tax Credit coordination Ask
U.S. taxes paid may generate credits against Italian IRPEF. Ask your commercialista how this was handled and whether it was optimised.
✓
Ask: certified translation required for any document? Ask
Google Translate is generally sufficient for your commercialista's understanding. Certified translation is typically only required for court submissions.
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Before you file
U.S. Social Security & the Tax Treaty
Under the U.S.–Italy tax treaty, U.S. Social Security paid to an Italian resident is taxable only in Italy (Article 18), and U.S. government/military pensions are taxable only in the U.S. (Article 19).
Because the U.S. taxes its citizens on worldwide income, claiming the Social Security benefit on your U.S. return isn't automatic — it depends on the treaty's "saving clause" and is usually handled through the Foreign Tax Credit or a treaty-based return position (Form 8833). Some filers use a U.S. address, file on paper rather than electronically, and attach excerpts of the treaty plus proof of Italian residency to document the position.
⚠️ This is a filing position, not a universal rule — the correct treatment depends on your specific situation. Confirm the exact approach with a U.S.–Italy cross-border tax specialist (working alongside your commercialista) before relying on it.
📄 Read the treaty (print or save in advance):
English (IRS): irs.gov — Italy tax treaty documents
Italian (Gazzetta Ufficiale / MEF): finanze.gov.it — testo della Convenzione (PDF)
English (IRS): irs.gov — Italy tax treaty documents
Italian (Gazzetta Ufficiale / MEF): finanze.gov.it — testo della Convenzione (PDF)
Key concepts to know
Vocabulary
Terms you'll hear at the appointment
Understanding these makes the conversation significantly easier.
Modello Redditi (formerly Unico)
The tax form for people with foreign income, self-employment, or complex situations. Almost certainly what you file as an expat or military retiree — not the 730.
Quadro RP / Rigo RP21
The section of your Italian tax return where deductible expenses — including the SSN voluntary contribution — are declared.
Articolo 19 — Trattato USA-Italia
The bilateral article that exempts U.S. government pensions (including military) from Italian taxation. The pension is taxed only in the U.S. Verify this is applied every year.
Articolo 18 — Trattato USA-Italia
Covers pensions and U.S. Social Security. For an Italian resident, Social Security is taxable only in Italy. Note: as a U.S. citizen you may still face the "saving clause" on your U.S. return — see the Social Security Pro Tip above.
IVAFE
Italian tax on foreign financial assets (bank accounts, investments) above €5,000. Declared in the RW section of Modello Redditi.
IVIE
Italian tax on foreign real estate property. If you own property outside Italy, IVIE may apply.
Bonifico Bancario Parlante
A specific bank transfer format required to qualify for home renovation and efficiency bonuses. Regular bank transfers do not qualify — the bonifico must include the tax code of the payee and reference the law.
Codice Fiscale
Your Italian tax identification number. Must appear on every medical receipt for the expense to be deductible. No exceptions.
CAF (Centro di Assistenza Fiscale)
Tax assistance centres — lower cost than a private commercialista, adequate for straightforward situations. For complex foreign income situations, a commercialista with international experience is recommended.
More resources
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