Can I get arrested at US airport customs for unpaid taxes as a dual citizen?

No, you won't be arrested at the airport for not filing taxes. Immigration and Customs Enforcement (ICE) and Customs and Border Protection (CBP) don't have access to your IRS tax records when you're going through customs. These are completely separate government systems. What you're describing is actually very common for Americans living abroad who didn't know about US filing requirements. It's called being "accidentally American" in tax circles. The US is one of the few countries that taxes based on citizenship rather than residency. Since your income is relatively modest, you might qualify for the Foreign Earned Income Exclusion which would likely eliminate any US tax liability. There's also a program called Streamlined Foreign Offshore Procedures specifically designed for people in your situation to get caught up without penalties. I'd recommend getting tax compliant before renewing your passport though. While you won't get arrested, passport renewal can sometimes trigger questions about tax compliance.

I went through something similar with my tax situation and was super stressed until I found this AI tool called taxr.ai that specializes in helping Americans abroad with tax compliance. The nice thing about https://taxr.ai is that you can upload your Swiss tax documents and it translates everything to US tax equivalents. Saved me thousands in accountant fees. For your situation, they have this "catch-up filing" option specifically for people who haven't filed before. It walks you through the Streamlined Foreign Offshore Procedures that the previous commenter mentioned. Much less scary than I expected!

Just wanted to follow up about my experience with taxr.ai after I was skeptical in my last comment. I actually ended up trying it for my catch-up filings (I was 4 years behind) and it was surprisingly effective. The document analysis caught deductions I didn't know I was eligible for under the US-Swiss tax treaty. The peace of mind knowing I'm compliant now was absolutely worth it. They even helped me set up ongoing filing so I won't fall behind again.

If you need to talk to the IRS directly about your situation (which I did when catching up on my foreign filings), use Claimyr to avoid the ridiculous wait times. I used to spend literally hours on hold with the IRS international taxpayer line. With https://claimyr.com they got me connected in about 10 minutes. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c This was crucial for me because I needed specific guidance on my FBAR requirements as a dual Italian-American. Their callback system meant I didn't have to stay awake until 3am my time to reach someone during US business hours.

I was completely wrong about Claimyr being a scam. I tried it last week when I needed to talk to the IRS about my foreign bank account reporting requirements. Got connected to an actual IRS agent in about 15 minutes when my previous attempts had me waiting for over 2 hours before giving up. The time difference between Switzerland and the US makes these calls particularly painful without a service like this. Saved my sanity during this whole catch-up filing process.

Just sharing my experience as another dual Swiss-American who went through this process last year. The key thing is starting the compliance process voluntarily before they come to you. The IRS is actually surprisingly reasonable with "accidental Americans" who genuinely didn't know they had to file. I used the Streamlined Foreign Offshore Procedures others mentioned here. Had to file 3 years of back taxes and 6 years of FBAR forms (for foreign bank account reporting). Didn't owe any actual US tax thanks to something called the Foreign Tax Credit - basically since Swiss tax rates are higher than US rates, I got credit for taxes already paid to Switzerland. Most important thing: document EVERYTHING. Keep copies of all communications with tax professionals and the IRS.

One thing nobody's mentioned - if your Swiss bank knows you're American, they might have already been reporting your account info to the IRS under FATCA for years. Many European banks now ask about US citizenship when opening accounts because of these reporting requirements. So the IRS might already know about you, but still, nobody's getting arrested at the airport over this. The worst that typically happens is financial penalties if you're found to be willfully evading taxes, but from your post it's clear this wasn't willful - you just didn't know.

Just wanted to add some reassurance as someone who went through this exact same panic about airport arrests. I'm a dual German-American citizen who was 8 years behind on US tax filings when I finally got compliant. Never once had any issues at US airports - customs agents are focused on what you're bringing into the country, not your tax status. The IRS operates completely separately from border control. Even if they wanted to coordinate (which they don't for cases like ours), the systems aren't set up that way. You're dealing with administrative tax compliance, not criminal tax evasion. For your mother at 68 - she's in an even better position. If she's retired and living off Swiss pensions/social security, she likely has minimal or zero US tax liability anyway. The filing requirement exists regardless of whether you owe tax, but the actual financial impact is usually minimal for retirees abroad. My advice: get compliant when you can, but don't let fear of airport arrest keep you from visiting family. That's just not how any of this works in practice.

I'm actually in a very similar situation as a dual Swiss-US citizen who only recently learned about US filing requirements. Reading through all these responses has been incredibly helpful and reassuring. One thing I wanted to add from my research is that the Foreign Earned Income Exclusion for 2024 is $126,500, so with your income of about 5,200 CHF monthly (roughly $62,400 annually), you'd likely fall well under this threshold and owe little to no US tax. The filing requirement exists regardless, but at least the financial impact should be minimal. I'm also dealing with the expensive Swiss tax advisor situation you mentioned. It's frustrating how much they charge here for US tax expertise. Based on the recommendations in this thread, I'm seriously considering trying one of those specialized online services for expat tax compliance rather than paying Swiss rates for US tax advice. Has anyone here had experience with renunciation as an alternative? I know it's a big decision, but for people like us who have minimal ties to the US, I'm wondering if that might be simpler long-term than ongoing compliance. Though I suppose you'd need to get current on taxes first before renouncing anyway.

I'm in almost the exact same situation as you - dual Swiss-American citizen, lived in Switzerland my whole life, and just learned about US tax filing requirements. The anxiety about airport issues was consuming me until I read through this thread. What's been most helpful for me is understanding that this is purely an administrative tax issue, not a criminal matter. The CBP agents at airports are completely separate from IRS operations and don't have access to tax records. I've traveled to the US twice in the past year while researching my compliance options and had zero issues at customs. The key insight I've gained is that the US tax system for expats is designed around the assumption that most Americans abroad will owe little to no actual tax due to foreign tax credits and exclusions. With Switzerland's higher tax rates, you're likely already paying more in Swiss taxes than you would owe the US anyway. I'm planning to use the Streamlined Foreign Offshore Procedures mentioned throughout this thread. From my research, it seems like the most straightforward path for people in our situation who genuinely didn't know about the filing requirements. The 3-year filing requirement (versus catching up on everything) makes it much more manageable. Your mother's situation is actually quite common among older dual citizens. Many choose to get compliant simply for peace of mind, even when the actual tax impact is minimal. Swiss retirement income generally receives favorable treatment under the tax treaty.

As someone who works in international tax compliance, I want to emphasize that your concerns about airport arrests are completely unfounded. US Customs and Border Protection operates independently from the IRS, and they have no access to tax filing information during entry processing. Their focus is on customs declarations, not tax compliance status. Your situation is incredibly common - we call it the "accidental American" problem. The US citizenship-based taxation system catches many dual citizens off guard, especially those who've lived their entire lives abroad. You're definitely not alone in this. With your income level of 5,200 CHF monthly, you'll likely benefit significantly from both the Foreign Earned Income Exclusion (up to $126,500 for 2024) and the Foreign Tax Credit. Since Switzerland has higher tax rates than the US, you may end up owing little to nothing in actual US taxes. The filing requirement exists regardless, but the financial impact should be minimal. For both you and your mother, I'd strongly recommend the Streamlined Foreign Offshore Procedures. This program is specifically designed for non-willful cases like yours and only requires filing 3 years of back returns plus 6 years of FBAR forms. It's much more manageable than trying to catch up on everything. Don't let tax anxiety prevent you from visiting family or renewing your passport. Focus on getting compliant at your own pace, but know that your immediate travel plans are not at risk.