Dual citizenship
American and Canadian dual citizenship
Say where you live and type the highest combined balance of your Canadian accounts this year: the tool lists the US filings that apply.
Which US obligations follow a dual US and Canadian citizen?
FBAR for this balance
Not required
| FBAR threshold | Over $10,000 in total, due April 15, automatic extension to October 15 |
| Form 8938 | $50,000 at year end or $75,000 at any time |
| Salary exclusion | Not for income earned while living in the US |
| Passports | US passport to enter and leave the US, Canadian passport to fly to Canada |
| Certificate fee | CA$75 |
Type balances already converted to US dollars. The two forms are separate: one can be due without the other.
American and Canadian dual citizenship is allowed by both countries, and no one has to choose. The Government of Canada states that you can hold several citizenships while keeping Canadian citizenship, and the State Department states that US law does not require a citizen to choose between US citizenship and another nationality. Becoming Canadian by descent therefore costs nothing on the US side: losing US citizenship takes a voluntary act done with the intention of giving it up (8 U.S.C. 1481). Two border rules follow. You enter and leave the United States on your US passport, and you fly into Canada on your Canadian passport. The other lasting duty is American: the United States taxes its citizens on worldwide income wherever they live, and a dual citizen whose Canadian accounts total more than $10,000 at any point in the year files an FBAR by April 15.
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What each country says
Canada and the United States reach the same answer from different starting points. Canada does not treat a second citizenship as a problem: the travel page for dual citizens confirms that you keep Canadian citizenship while holding others. The United States does not object either. The State Department page on dual nationality explains that a US citizen may acquire a foreign nationality by birth, descent or naturalization without losing US citizenship, and that US law does not ask for a choice. A Canadian who naturalizes in the United States keeps Canadian citizenship, and an American who proves Canadian citizenship by descent keeps US citizenship.
Passports at the border
| Trip | Passport to show | Rule |
|---|---|---|
| Leaving or entering the United States | US passport | State Department rule for US citizens |
| Flying into Canada | Canadian passport | Government of Canada rule for dual citizens |
The airline rule is the one that catches people. An American who has just discovered Canadian citizenship through a grandparent can run into trouble boarding a flight to Toronto with a US passport alone, because the traveler is Canadian in the eyes of Canada and Canadians fly home on Canadian passports. The fix is to apply early: first a citizenship certificate, at CA$75 through the IRCC proof of citizenship page, then a passport. The application guide covers the certificate.
The US filings that come with Canadian accounts
Holding a Canadian passport does not create a US filing. Holding Canadian money can. The FBAR, FinCEN Form 114, is due when the combined value of your foreign accounts goes over $10,000 at any moment in the year. It is filed with FinCEN, not with your tax return, and is due April 15 with an automatic extension to October 15. Form 8938 is separate and attaches to your return, with higher thresholds:
| Where you live | Filing status | Year end over | Any time over |
|---|---|---|---|
| United States | Single | $50,000 | $75,000 |
| United States | Married filing jointly | $100,000 | $150,000 |
| Canada | Single | $200,000 | $300,000 |
| Canada | Married filing jointly | $400,000 | $600,000 |
Living in Canada as a US citizen
The IRS taxes US citizens on worldwide income wherever they live, so a move to Vancouver does not end US returns. For 2026, the foreign earned income exclusion is $132,900 (Rev. Proc. 2025-32), claimed on Form 2555; the other route is a credit for Canadian income tax. The dual citizen tax page sets out these rules for every country.
Becoming Canadian in the first place
Most Americans in this situation are already Canadian without knowing it: since December 15, 2025, people born abroad before that date to a Canadian parent are citizens in most cases, with no generation limit. The Canada page explains the rule, and the dual citizenship guide and the country table put Canada next to the other countries that accept US dual citizens.
Children and the next generation
A child born in the United States to a parent who holds both citizenships is a US citizen by birth and, if born before December 15, 2025, a Canadian citizen in most cases too. For children born on or after that date, the answer depends on the Canadian parent. A parent born in Canada passes Canadian citizenship to a child born abroad. A parent who was born abroad, as most Americans with Canadian roots were, passes it on only after 1,095 days in Canada before the birth. The Canada page has a tool for this test.