Hello. We are Americans residing in France. We are semi-retired - meaning that we still have some employment income from the USA. We do not work in France and have never done so. We are considering affiliation to the French health system - CPAM. We are currently in the USA, but when we return we want to start the application process. We will be required to show proof of income for the year 2003 (applying in 2205). Does anyone know what they use as the basis for income? US tax forms have gross income, adjusted gross income, and taxable income. It is obviously important to know which as the amount to pay CPAM could be very different based on the number used. Any help is appreciated.