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Comments from a professional

I have to say you did a lot of research. Brownie points for that. But there are some mistakesin what you did:
(1). Based on your facts, you can cease Canadian residency, which is save you tax and hassel, especially in the long run;
(2). You have the option to file 1040 or 1040NR in the US, given the foreign tax credit system and itemized deduction (mortgage interest, real estate taxes, etc) and married-filing-joint rates, 1040 might give you better results;
(3). Moving expenses etc can only be claimed on Canadian tax return if you are reporting your US employment income;

P.S. I am a CPA specializing in Canadian and US tax. I wish someone would help me to set up my own website as I find there are a lot of people making mistakes, having questions or need professional assistance in this area.
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Replies, comments and Discussions:

  • 枫下茶话 / 美国话题 / 我的报税过程,和大家分享,如有错,望大侠们不吝赐教,砖头轻点砸。^&^
    本文发表在 rolia.net 枫下论坛我的情况:
    我和老公都是加拿大籍。
    我05年1月到8月底在加拿大读书,交学费,拿学校的RA。8月底到12月在美国工作,拿TN签证。
    我老公05年1月到10月底在加拿大工作。10底月到12月在美国工作,拿TN签证。
    我们05年在加拿大有房产,有帐户。房产卖了,CLOSING DATE是在05年12月底,帐户还开着。

    我作了点功课,主要看了以下一些东西:
    1。美国INTERNAL REVENUE SERVICE(IRS) 的网站。主要看了CANADIAN LIVING&WORKING IN US的报税文件。
    OVERALL的连接:
    http://www.irs.gov/faqs/faq-kw196.html

    Publication 519 (2005), U.S. Tax Guide for Aliens的连接:
    http://www.irs.gov/publications/p519/index.html

    2。加拿大
    --先查了我们的RESIDENCY STATUS,这个在CRA的网站上有,连接:
    http://www.cra-arc.gc.ca/tax/nonresidents/individuals/deemed-e.html
    觉得我们属于deemed resident of Canada for tax purposes (有没有错,望大侠指正)
    --读了CANADA-US TREATY,这个CRA的网站上也有,连接:
    http://www.cra-arc.gc.ca/tax/nonresidents/south-e.html

    --CRA给得那本小册子“2005 INCOME TAX GUIDE&BENEFITS ‘

    填表过程:
    美国的报税:(我们州没有州税,所以只填FEDERAL的那部份)

    从IRA网上得知,我们属于NON-RESIDENT的ALIEN。看这段话:
    Substantial Presence Test
    You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States on at least:
    1. 31 days during the current year, and
    2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
    a. All the days you were present in the current year, and
    b. ⅓ of the days you were present in the first year before the current year, and
    c. ⅙ of the days you were present in the second year before the current year.
    因此,我们填的表格是1040NR。网上有当:
    http://www.irs.gov/pub/irs-pdf/f1040nr.pdf

    NON RESIDENT ALIEN和RESIDENT ALIEN报税时有些区别,道听途说的有:买房的INTEREST,RESIDENT ALIEN可以免税而NON-RESIDENT ALIEN不可以,等。(只是HEARSAY,我还没来得及考证) 。

    又有说:NON-RESIDENT不用交MEDICARE TAX和SOCIAL SECURITY TAX。这个我看了,不完全对,要看你VISA的类型,TN是要交的,参见
    http://www.irs.gov/businesses/small/international/article/0,,id=129427,00.html

    最后一段原文:Foreign scholars, teachers, researchers, or trainees who arrive in the United States in O-1 status or TN status (from Canada or Mexico under the NAFTA treaty) are fully liable for U.S. social security/Medicare taxes if they are employed on the payroll of the university or other employer, regardless of whether or not they are resident or nonresident aliens unless the provisions of a Totalization Agreement relieve such aliens from liability for U.S. social security/Medicare taxes.

    还有我知道可以免税的如买车车,销费税(如果没有发票,可以参见IRS在你收入段给得NUMBER),但不确定NON RESIDNET ALIEN可否享受。有待考证。

    因为我们所在的州INCOME是没有州税的,所以我们肯定是在加拿大交得税多,所以我对在US怎么免税,不想作太多研究,反正免得那部份还是要交给加拿大,所以打算去买TURBOTAX软件然后拿来填一下。

    加拿大的报税:
    填的还是和以往一样的表,因为我们还是RESIDENT FOR TAX PURPOSE

    1。要报税的东东:
    加拿大的收入(INCOME,INTEREST等)
    美国的收入:按汇率折成加币,汇率可以打电话问CRA,我问到的是:1USD=1。2116324,也可以参考加行的WEBSITE:WWW。BANKOFCANADA。CA。(参见CRA的GUIDE第14页。)
    美国的INTEREST可以暂且不报,我们也没有多少,所以没有深究,如果有的筒子可以去IRA看看,我看到是不用报的,但忘了留连接了。

    2。可以减税/拿CREDIT的部份:
    A。我在加拿大的收入是RA,可以减的东东很多。RA一般都来自于PROF的GRANT,所以凡是买的和RESEARCH有关的东西统统可以报了减税,这个我有经验,我每年都报的,可报物品如下:
    电脑/DC/DV/办公用品/专业MEMBERSHIP FEE/开会费/考LICENCE的报名费,书费,旅馆费,汽油费,饭费/
    这些都是我曾报过得,没有问题。你只要把他们加一下,总数填在那个蓝色的总税表上的DEDUCTION部份就好,发票不用寄,留着。不过,从来没有来问我要过。

    B。RSP。这个就不用多说,06年3月1日前买得都好CLAIM。

    C。学费。

    D。MOVING EXPENSE。超过40公里的搬家都可以报。可以参见:
    http://www.cra-arc.gc.ca/E/pbg/tf/t1-m/
    连接里表格都有,哪些开销可以,哪些不可以,表格一填就明白了,旅馆费,汽油费,卖房子的AGENT费等都可以报。
    但是如果你还有家人住在加拿大就不可以,表格后面‘DID YOU MOVE FROM CANADA ’ 这段有说明,希望我理解没错。
    一般单位都有RELOCATION PACKAGE,但我看W-2上并没特别注明,可能都加在INCOME里了,所以我觉得拿了RELOCATION PACKAGE,EMPLOYER把它加在INCOME里的应该还可以报。

    E。CPP/EI等,这个只要顺着税表填,T4里都有注明,漏不了。

    F。投资亏损。这个去年我也报过,是股票,不用给收据,也没人问我要看。

    G。美国交的INCOME TAX和SOCIAL SECURITY TAX可以转成FOREIGN INCOME CREDIT。填在税表的431/433行。可以参见CRA的小册子第45/46页。

    H。医疗费。不确定美国交的MEDICARE TAX能否填在这里。

    最后要把美国的W-2,1040NR都附上,参见小册子P45。

    这个就是我报的税,初次TN报美国/加拿大的税,昨天作了一晚功课,贴出来望对大家有点小帮助,也希望抛砖引玉,特别是我可以减税而我没有填的部份(哈哈哈) 。。。每个人的情况不同,一定要读读小册子。。。

    附送:
    1。加拿大填税错了的话,可以去CRA网上更正,5年内都行,该是你的,CRA很快就还你了,我试过。
    2。申请NON-RESIDENT OF CANADA的表在这里:http://www.cra-arc.gc.ca/E/pbg/tf/nr73/README.html更多精彩文章及讨论,请光临枫下论坛 rolia.net
    • You can post your both incomes and spending 2005 in US and CA, more detail more better, many people can make the calculation for you. BTW, I am also a professional CGA
    • 伊兰香,谢谢你把报税过程和大家分享,我有个问题,我们是有州税的,那么州税能不能填在431/433里做为credit,谢谢。
      • Yeah, I think so.
    • 辛苦了,写了这么长. 尽管我不知道对与不对, 可是非常感谢你提供的资料.
    • 还有个问题,因为我们还得补联邦税,那么填431/433时是填原来交的税还是填完1040后连同补交的税做credit? Thanks.
      • all the tax you pay to US can be treated as foreign income tax credit.
    • 很有用的报税
    • 谢谢分享!
    • 非常感谢你的文章。
      非常感谢你的文章。 我的情况和你的有些类似, 都是TN 签证。 我们在美国的税已经报完了。 现在正准备报加拿大的税。 我想知道你们是用的电子报税还是邮寄给加拿大的?如果邮寄的话,是不是所有的收据,比如搬家费用,每月房租等等的收据,都要附上?谢谢!
    • Thank you!
    • 很有用,谢谢。哪个州这么好?我们这里有联邦、州和城市税。TurboTax里好像没有1040nr。
      • I am in Texas. :-)
        • 我想知道你们是用的电子报税还是邮寄给加拿大的?如果邮寄的话,是不是所有的收据,比如搬家费用,每月房租等等的收据,都要附上?谢谢!
          • 不用
        • NYC is very expensive. :-(
    • On which line in the tax form do you claim the "research-related expense"? Can postdoc or research scientist also claim this amount? Thanks.
    • 谢谢你的文章!我有一些问题:
      1 美国银行的INTEREST可以暂且不报?如在美国不报,在加拿大是否也可以不报?

      2 我是NON-RESIDENT交了MEDICARE TAX和SOCIAL SECURITY TAX。
      MEDICARE TAX和SOCIAL SECURITY TAX应该都可以转成FOREIGN INCOME CREDIT吧。填在税表的431/433行。

      3 RELOCATION FEE,是都加在W-2INCOME里了.在加拿大税务局的EMPLOYER guide 上是non taxable benifit。所以是否因该直接全部减掉。
    • Foreign tax credit include Federal income tax withheld, State income tax withheld, Social Secureity Tax and Medcare Tax on W2. Then convert total to Canadian Dollar.
      • 谢谢!可是Social Secureity Tax and Medcare Tax 在美国保税时报在那里呢?
        • Unfamiliar with US return. Cannot answer your question.
        • 在工资里扣除,在表w-2对应项
          • 其实我美国的税是美国的会计师事务所报完了,可是我却没有找到Social Secureity Tax and Medcare Tax deduct 的地方。加拿大的税, 我打算自己报
            我问过CCRA:Federal income tax withheld, State income tax withheld, Social Secureity Tax and Medcare Tax on W2 都是Foreign tax credit。
            加拿大tax return:Federal tax : T2209 Provincial tax: T2306
      • 我的解释有误。应该是“Non-buisness income tax paid to U.S. include Federal income tax withheld, State income tax withheld, Social Secureity Tax and Medcare Tax on W2". 希望有经验的朋友多交流。
        • 美国银行的INTEREST可以暂且不报?如在美国不报,在加拿大是否也可以不报?
    • 多 谢 , 请 问 US 的 房 租 能 不 能 算 “employment expense" line 229
      • 我也想知道:)
      • Probably not.
      • It is possible if you work as a contractor rather than an employee.
    • Comments from a professional
      I have to say you did a lot of research. Brownie points for that. But there are some mistakesin what you did:
      (1). Based on your facts, you can cease Canadian residency, which is save you tax and hassel, especially in the long run;
      (2). You have the option to file 1040 or 1040NR in the US, given the foreign tax credit system and itemized deduction (mortgage interest, real estate taxes, etc) and married-filing-joint rates, 1040 might give you better results;
      (3). Moving expenses etc can only be claimed on Canadian tax return if you are reporting your US employment income;

      P.S. I am a CPA specializing in Canadian and US tax. I wish someone would help me to set up my own website as I find there are a lot of people making mistakes, having questions or need professional assistance in this area.
      • Now that you are professional, can you tell me how to deal with Medicare Tax of US when I claim canada tax? Treat them as medical expenses or as foreign tax credit? Thx.
        • Vanaulay: I do not think 伊兰香 can file 1040 if they do not qualify 183 day tests. Even If they want file, they should file dual status for the first year. Correct me if I am wrong. Thanks
      • You can not claim moving expense in your canadian return!
        If you are moving from Canada to US for employment, you can't even deduct a cent in your canadian return. You can claim in your next year's US return though.
    • Mark!
    • .
    • 雪中送炭。Thanks a lot.
    • 提醒一下:根据你的情况,美国的收入按每月的平均汇率计算会更划算一些。:)