retired American live in france has to pay tax to both country?(france and u.s.a.)?

Answer 1

If you are getting a retirement or pension of some sort from a company in France, you may have to pay France some kind of tax. You may also qualify to use that tax paid to France to reduce the tax owed to U.S. Regardless of where the income comes from if you are a U.S. citizen, you owe tax to the U.S. unless you qualify in some way for a foreign income exclusion.

You can read about this on the IRS web site or talk to your tax person about it.

Answer 2

US citizens and residents are subject to US taxes on their world wide income form all sources regardless of where they live.

You may be eligible to exclude foreign EARNED income from US taxes if you meet certain requirements. If you are not eligible for the Foreign Earned Income Exclusion or choose not to take it you may take a credit against your US tax liability for for foreign income taxes actually paid to a foreign country.

Get a copy of IRS Pub 54 from the IRS website for a complete explanation of all tax issues related to living outside the US.

Liability for French taxes is between you and France. I can't advise on that; contact a local tax pro or the French tax authorities for guidance.