本文发表在 rolia.net 枫下论坛但是dual residency不见得划算，因为dual有很多restrictions, 例如只能itemize allowable deductions , 而不能take standard deduction, 这样就可能少很多退税，其他见以下内容,好像报税更为复杂，而且配偶不能filing joint return。
加拿大的税用不用报美国的收入，完全取决于你的none-resident NR73表申报的结果。
Restrictions for Dual-Status Taxpayers
The following restrictions apply if you are filing a tax return for a dual-status tax year.
1) Standard deduction. You cannot use the standard deduction allowed on Form 1040. However, you can itemize any allowable deductions.
2) Exemptions. Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien.
3) Head of household. You cannot use the head of household Tax Table column or Tax Computation Worksheet.
4) Joint return. You cannot file a joint return. However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1.
5) Tax rates. If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U.S. trade or business. You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a:
1.
Married resident of Canada, Mexico, or the Republic of Korea (South Korea),
2.
Married resident of Japan and you elect to have the old U.S.-Japan income tax treaty apply in its entirety for 2005, or
3.
Married U.S. national.
See the instructions for Form 1040NR to see if you qualify.
A U.S. national is an individual who, although not a U.S. citizen, owes his or her allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens.
6) Tax credits. You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless:
*
You are married, and
*
You choose to be treated as a resident for all of 2005 by filing a joint return with your spouse who is a U.S. citizen or resident, as discussed in chapter 1.更多精彩文章及讨论，请光临枫下论坛 rolia.net
加拿大的税用不用报美国的收入，完全取决于你的none-resident NR73表申报的结果。
Restrictions for Dual-Status Taxpayers
The following restrictions apply if you are filing a tax return for a dual-status tax year.
1) Standard deduction. You cannot use the standard deduction allowed on Form 1040. However, you can itemize any allowable deductions.
2) Exemptions. Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien.
3) Head of household. You cannot use the head of household Tax Table column or Tax Computation Worksheet.
4) Joint return. You cannot file a joint return. However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1.
5) Tax rates. If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U.S. trade or business. You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a:
1.
Married resident of Canada, Mexico, or the Republic of Korea (South Korea),
2.
Married resident of Japan and you elect to have the old U.S.-Japan income tax treaty apply in its entirety for 2005, or
3.
Married U.S. national.
See the instructions for Form 1040NR to see if you qualify.
A U.S. national is an individual who, although not a U.S. citizen, owes his or her allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens.
6) Tax credits. You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless:
*
You are married, and
*
You choose to be treated as a resident for all of 2005 by filing a joint return with your spouse who is a U.S. citizen or resident, as discussed in chapter 1.更多精彩文章及讨论，请光临枫下论坛 rolia.net